A partial tabular summary of transactions for Windsor, Inc. on March 31, 2022, includes the following accounts before adjustments. Assets Liabilities Stockholders' Equity Prepaid Acc. Depr:- Unearned Supplies + Insur. + Equip. - Equip. = Serv. Rev + Rev. Exp. 3,000 2,880 36,000 -5,760 12,000 An analysis of the accounts shows the following. 1. Insurance expires at the rate of $360 per month. 2. Supplies on hand total $1,080. 3. The equipment depreciates $240 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.) Assets Acc. Depr.- Supplies Prepaid Insurance Equip. Equip. Unadj. Bal. 3,000 2,880 36,000 -5,760 1. Insurance expires at the rate of $360 per month. 2. Supplies on hand total $1,080. 3. The equipment depreciates $240 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.) Assets Acc. Depr.- Supplies Prepaid Insurance Equip. Equip. Unadj. Bal. Adj. 1 Adj. 2 Adj. 3 Adj. 4 Adj. Bal. 3,000 2,880 36,000 -5,760