Current Attempt in Progress A partial tabular summary for Howard Rental Agency on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Assets Liabilities Stockholders' Equity Retained Earnings Acc. Depr. Prepd Insur Int. Pay. + Notes Pay. Unearn. Rent Rev. Com Stock Supplies + + Equip. Equip. = + Rev. Exp. Div Bal. 3,000 3,600 25.000 20.000 12,400 8,400 An analysis of the accounts shows the following. 1. The equipment depreciates $280 per month. 2. Half of the rental services related to unearned rent revenue was provided during the quarter. 3. Interest of $ 400 is accrued on the notes payable. 4. Supplies on hand total $ 850, 5. Insurance expires at the rate of $ 400 per month. Prepare a tabular summary to record adjustments at March 31, assuming that adjustments are made quarterly. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Acc. Depr.- Equip. Supplies + Prepaid Insurance Equip. Bal. 3,000 3,600 25,000 - 8,400 1. 2. 3. 4. 11 5. Toutboals and Media in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Liabilities + Int. Pay. Unearn. Rent Rev. Com. Stock + Notes Pay. + + + 0 20,000 12,400 e Textbook and Media Prepare a tabular summary to record adjustments at March 31, assuming that adjustments are made quarterly. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign for parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Stockholders' Equity Retained Earnings Rev. Exp. Div e Textbook and Media Supplies Expense Depreciation Expense Rent Revenue Insurance Expense Utilities Expense Salaries & Wages Expense Interest Expense Save for Later