c. ABC Company started business on January 1. The ledger of ABC Rental Agency on March 31 of the current year includes the selected accounts, shown below, before adjusting entries have been prepared. Cash Prepaid Insurance Supplies Equipment Accumulated Depreciation- Equipment Mortgage Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense Capital Total An analysis of the accounts shows the following. Debit Tk. 30,000 Credit 3,600 2,800 45,000 Tk. 8,400 10,000 10,200 40,000 0 17,200 30,000 98,600 98,600 1. Interest rate on mortgage is 12%. (The mortgage loan was taken on January 1) 2. One-third of the unearned rent revenue was earned during the quarter. 3. Insurance expires at the rate of tk.200 per month. 4. Salaries accrued on March 31 are tk. 1,000. Required: Prepare the adjusting entries at March 31. .......... The End..........