Att Tony DiNozzo and Ziva David formed D&D Carpentry, Inc. during the year. The ledger of D&D Carpentry, Inc. on March 31 of the current year includes the following accounts before adjusting entries have been prepared Debit Credit Cash $21,100 Prepaid Insurance 5,400 Supplies 4,500 Equipment 40,000 Accumulated Depreciation-Equipment Notes Payable $ 12,600 25,000 11,100 Unearned Revenue Common Stock 10,000 80,000 Service Revenue Unearned Revenue 11,100 Common Stock 10,000 Service Revenue 80,000 Interest Expense -0- Salaries and Wages Expense 20,000 Other Expenses 47,700 An analysis of the accounts shows the following. 1. The equipment depreciates $600 per month 2. Two-thirds of the unearned revenue was earned during the quarter. 3. The note payable is dated January 1 and bears 12% interest (APR). 4. Supplies on hand (unused) total $800. 5. The insurance policy is a two-year policy dated January 1. Instructions: Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly (every THREE months instead of every ONE month)