Current Attempt in Progress The ledger of Martinez Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared: Debit Credit Prepaid insurance Supplies $5,640 4,700 Equipment 30,500 Accumulated depreciation-equipment $11,280 Notes payable Unearned revenue 26,000 10,200 Rent revenue 40,800 Interest expense 0 Salaries expense 20,500 An analysis of the accounts shows the following: 1. The equipment depreciation is $470 per month. 2. Services relating to one-half of the unearned revenue were provided during the quarter. 3. Supplies on hand total $910. 4. Insurance expires at the rate of $470 per month. No. Account Titles Debit Credit 1. 2. 3. 4.