A partial tabular summary of transactions for Kingbird, Inc. on March 31, 2017, includes the following accounts before adjustments. Assets Liabilities + Stockholders' Equity Acc. Depr. Unearned Supplies + Prepaid Insurance + Equip. Equip Serv. Rev 2.710 2,240 28,500 + Rev. Exp. -4,560 14,400 An analysis of the accounts shows the following Insurance expires at the rate of $280 per month Supplies on hand total $920. The equipment depreciates $190 per month. During March, services were performed for two-fifths of the unearned service revenue. 1. 2. 3. 4. Prepare a tabular summary to record adjustments for the month of March. Include an explanation for each adjustment. (lfa 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.) Prepare a tabular summary to record adjustments for the month of March. Include an explanation for each adjustment. (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 Acc. Depr.: Equip Prepaid Insurance + Supplies Equip Unadi Bal 2.710 2.240 4.560 28.500 Adj. 1 Adj. 2 Adj. 3 Adj. 4 Adj- Bal