A partial tabular summary for Pharoah Company on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Assets Liabilities Stockholders' Equity Acc. Unearn. Reatined Earning Prepaid Depr. Int. Notes Rent Com. Supplies + Insurance Equip. Equip Pay. Pay Rev. + Stock + Rev. - Exp. Bal. 3,510 2.250 25.500 -7,650 0 18,800 10.750 + + + 1. An analysis of the accounts shows the following The equipment depreciates $300 per month. Half of the unearned rent revenue was earned during the quarter. Interest of $310 is accrued on the notes payable. Supplies on hand total $930. Insurance expires at the rate of $250 per month 2. 3. 4. 5. Prepare a tabular summary to record adjustments at March 31, assuming that adjustments are made quarterly. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign for parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Supplies Prepaid Insurance Equip Acc. Depr Equip Bal 3.510 2.250 25.500 -7,650 1. 2 3. 5. e Textbook and Media Attemar of 3uced Sub