Can you help me with this and explain to me. Thank you very much

On March 31, 2015, Easy Rental Agency Inc.'s trial balance included the following unadjusted account balances. The company's year end is December 31 and it adjusts its accounts quarterly.

Prepaid insurance	$14,400
Supplies	2,800
Equipment	21,600
Accumulated depreciationequipment		$ 5,400
Unearned revenue		9,600
Loan payable		20,000
Rent revenue		30,000
Salaries expense	14,000

An analysis of the accounts shows the following:

1.	The equipment, which was purchased on January 1, 2014, is estimated to have a useful life of four years.
2.	One-third of the unearned rent revenue is still unearned at the end of the quarter.
3.	The loan payable has an interest rate of 6%. Interest is paid on the first day of each following month and was last paid March 1, 2015.
4.	Supplies on hand total $850 at March 31.
5.	The one-year insurance policy was purchased for $14,400 on January 1.
6.	Income tax is estimated to be $3,200 for the quarter.

Instructions Prepare the quarterly adjusting entries required at March 31, 2015.