Do r1 4.2 (LO 2), AP The ledger of Umatilla, Inc. on March 31, 2022, includes the following selected acounts before adjusting entries. An analysis of the accounts shows the following. 1. Insurance expires at the rate of $300 per month. 2. Supplies on hand total $900. 3. The equipment depreciates $200 per month. 4. During March, services were performed for two-fifths of the unearned service revenue. Prepare the adjusting entries for the month of March. DO ITIA.3 (LO 3), AP Jean Karns is the new owner of Jean's Computer Services. At the end of July 2022, her first month of ownership, Jean is trying to prepare monthly financial statements. She has the following information for the month. 1. At July 31 , Jean owed employees $1,100 in salaries that the company will pay in August. 2. On July 1 , Jean borrowed $20,000 from a local bank on a 10 -year note. The annual interest rate is 9%. 3. Service revenue unrecorded in July totaled $1,600. Prepare the adjusting entries needed at July 31,2022