b. Pepa 21. includes the follow tigris AP The ledger of Bourque Rental Agency on March 31, 2021, include selected accounts before preparing quarterly adjusting entries: Debit Credit Supplies Prepaid insurance Equipment Accumulated depreciation-equipment Unearned revenue $14,400 3,600 37,800 $ 9,450 9,300 30,000 30,000 14,000 Notes payable Rent revenue Salaries expense An analysis of the accounts shows the following: 1. The equipment has a four-year useful life. 2. One quarter of the unearned rent is still unearned on March 31, 2021. 3. The note payable has an interest rate of 6%. Interest is paid every June 30 and December 31. 4. Supplies on hand at March 31 total $850. de one-year insurance policy was purchased on January 1, 2021. at March 31, a tenant owed Bourque $700 for the month of March. Instructions Prepare the quarterly adjusting entries required at March 31, 2021. R2 12 1103) AD Turine