Credit Eccount data. selected accounts, Debit 3,600 Prepaid Insurance 2,800 Supplies 25,000 Equipment 8,400 Accumulated Depreciation-Equipment 20,000 Notes Payable 9,900 Unearned Rent Revenue 60,000 Rent Revenue -0- Interest Expense Salaries and Wages Expense 14,000 An analysis of the accounts shows the following. 1. The equipment depreciates 320 per month. 2. One-third of the unearned rent revenue was earned during the quarter. 3. Interest totaling 500 is accrued on the notes payable for the quarter. 4. Supplies on hand total 840. 5. Insurance expires at the rate of 200 per month. Instructions Prepare the adjusting entries at March 31, assuming that adjusting entries are made quar- terly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Pay- able, and Supplies Expense. ntries. E3-8 Kaya Abbas, D.D.S. A.., opened a dental practice on January 1, 2017. During the first month of operations, the following transactions occurred. 1. Performed services for patients who had dental plan insurance. At January 31, +875 of such services were performed but not yet recorded. 2. Utility expenses incurred but not paid prior to January 31 totaled t520