An analysis of the accounts shows the following. 1. The equipment is depreciated over 5 years, and it has no salvage value. 2. $1,000 of the unearned rent was earned during the quarter. 3. Annual interest of $2,400 will be paid on the notes payable at 12/31. Accrue the proper amount at 3/31. 4. A count of Supplies showed that $2,000 was still on hand at 3/31. 5. The balance in prepaid insurance is the amount paid for a 2 year policy on January 1. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expenses