A partial tabular summary for Sunland Company on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Assets Stockholders' Equity Liabilities Acc. Prepdi Depr.- Int. Supplies + Insur. + Equip. Equip. Unearn. Notes Rent Pay. + Pay. + Rev. Retained Earnings Com. + Stock + Rev. Exp. - Div Bal. 3,060 3,672 25,500 -8,568 20,400 12,648 An analysis of the accounts shows the following. 1. The equipment depreciates $290 per month. 2. Half of the rental services related to unearned rent revenue was provided during the quarter. 3. Interest of $408 is accrued on the notes payable. 4. Supplies on hand total $867. 5. Insurance expires at the rate of $408 per month. Prepare a tabular summary to record adjustments at March 31, assuming that adjustments are made quarterly. Of a transaction results In a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced) Bal 1 2 3. 4. 5. Supplies Assets Prepaid Insurance Equip. 3,060 3,672 25,500 Acc. Depre Equip. -8.568 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.) Liabilities Int. Pay. Notes Pay. 0 20,400 Unearn. Rent Rev. Com. Stock 12,648 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 (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Stockholders' Equity Rev. Retained Earnings Exp. Div