Do It! Review 3-02 The ledger of Carla Vista, Inc. on March 31, 2020, includes the following selected accounts before adjusting entries. Credit Prepaid Insurance Supplies Equipment Unearned Service Revenue Debit 2,800 2,100 29,300 8,500 An analysis of the accounts shows the following. 1. 2. 3. 4. Insurance expires at the rate of $500 per month. Supplies on hand total $1,400. The equipment depreciates $400 per month During March, services were performed for two-fifths of the unearned service revenue. Prepare the adjusting entries for the month of March. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit No. Date Account Titles and Explanation 1. Mar. 31 (To record insurance expired) 2. Mar. 31 (To record supplies used) 3. Mar. 31 (To record monthly depreciation) 4. Mar. 31 (To record revenue for services provided)