Current Attempt in Progress The ledger of Sheridan Rental Agency on March 31 of the current year includes the following selected accounts, before adjusting entries have been prepared. Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Debit Credit $9,600 3,500 31,250 $10,750 23,000 12,900 59,000 0 20,000 Interest Expense Salaries and Wages Expense An analysis of the accounts shows the following. 1 The equipment depreciates $430 per month. 2 One-third of the unearned rent revenue was earned during the quarter. 3. Interest of $575 should be accrued on the notes payable. 4. Supplies on hand total $580. 5, Insurance expires at the rate of $800 per month