A partial tabular summary of transactions for Shamrock, Inc. on March 31, 2022, includes the following accounts before adjustments. Liabilities +Stockholders' Equity Assets Prepaid Supplies Insur. + Equip. Acc. Depr Equip. Unearned Serv. Rev + Rev. Exp. 2,600 2,496 31,200 -4,992 10,400 An analysis of the accounts shows the following. 1. Insurance expires at the rate of $312 per month. 2. Supplies on hand total $936. 3. The equipment depreciates $208 per month. 4. During March, services were performed for two-fifths of the unearned service revenue. 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 (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Unadj. Bal. Adj. 1 Adj. 2 Adj. 3 Adj. 4 Adj. Bal Assets Supplies Prepaid Insurance Equip. 2,600 2,496 31.200 Acc. Depre Equip. 4.99 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 (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Acc. Depr.- Equip. Liabilities Unearned Serv. Rev Rev. -4,992 10,400 Stockholders' Equity Exp.