A partial tabular summary of transactions for Splish Brothers Inc. on March 31, 2017, includes the following accounts before adjustments. Assets + Supplies + Prepaid Insurance + Equip. 4,270 2,560 30,000 Liabilities + Stockholders' Equity Unearned Serv, Rev Rev. Exp 14,200 Acc. Depr: Equip -4,800 An analysis of the accoults shows the following 1. 2. Insurance expires at the rate of $320 per month Supplies on hand total $960. The equipment depreciates $200 per month During March, services were performed for two-fifths of the unearned service revenue. 3. 4. 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.) Assets Acc Depr. Equip. Supplies Prepaid Insurance Equip. Unadj. Bal 4,270 2,560 30,000 -4,800 Adj. 1 Adj. 2 Adj. 3 Adj. 4 Adi Bal