E$3\mathrm{.}5($LO $3)$ Excel $($Adjusting Entries$)$ The ledger of Duggan Rental Agency on March $31$ of $t$ current year includes the following selected accounts before adjusting entries have been prepared.

$($s$)$

$1$ Account

A Prepaid Insurance

Supplies

Equipment

Accumulated Depreciation$-$Equipment

Notes Payable

Unearned Rent Revenue

Rent Revenue

Interest Expense

Salaries and Wages Expense

$\backslash$table$[[$Debit$],[$$$3,600$Give me $2$nd soulution for unearned revenue