Current Attempt in Progress The ledger of Tamarisk, Inc. on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. An analysis of the accounts shows the following. 1. The equipment depreciates $308 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $432 should be accrued on the notes payable. 4. Supplies on hand total $918. 5. Insurance expires at the rate of $432 per month. Prepare the adjusting entries at March 31 , assuming that adjusting entries are made quarterly. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)