a) What is the debit/credit effect of an unearned service revenue adjusting entry? b) The ledger of H.Co. on March 31,2012, includes the following selected accounts before adjustments: Name of accounts Debit Taka Credit Taka Prepaid Insurance 3,600 Office Supplies 2,800 Office Equipment 25,000 Accumulated Depreciation-Equipment 8.400 Unearned Rent Revenue 9.900 Notes Payable 20,000 Rent Revenue 60,000 -O- 14.000 Interest expenses Wages expenses An analysis of the accounts shows the following: i) Insurance expires at the rate of Tk. 100. ii) Supplies on hand total Tk. 800. iii) The office equipment depreciates Tk. 200 a month. iv) of the unearned rent revenue was earned in March. 5 v) Service provided Tk. 1,000 but not recorded and unbilled. vi) Interest of Tk. 500 is accrued on the notes payable. Instructions: Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly