Do It! Review 4-02 The ledger of Umatilla, Inc. on March 31, 2022, includes the following selected accounts before adjusting entries. Credit Supplies Prepaid Insurance Equipment Unearned Service Revenue Debit 2,500 2,400 30,000 10,000 An analysis of the accounts shows the following. 1. N Insurance expires at the rate of $300 per month. Supplies on hand total $900. The equipment depreciates $200 per month. During March, services were performed for two-fifths of the unearned service revenue. 3. A. Prepare the adjusting entries for the month of March. (If no entry is required, select "No Entry" for the accou titles and enter o for the amounts, Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Prepare the adjusting entries for the month of March. (If no entry is required, select "No E titles and enter o for the amounts. Credit account titles are automatically indented wi entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. Insurance Expense Prepaid Insurance Supplies Expense Supplies 3. Depreciation Expense Accumulated Depreciation-Equipment 4. Unearned Service Revenue Service Revenue