An analysis of the accounts shows the following. 1. Insurance expires at the rate of $294 per month. 2. Supplies on hand total $1,078. 3. The equipment depreciates at $490 per month. 4. During March, services were performed for two-fifths of the unearned service revenue. Prepare the adjusting entries for the month of March. (Credit account titles are automatically indented when the amount is entered. Do not Indent manually.)