Exercise 3-5 The ledger of Duggan Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. Debit $4,210 3,260 28,850 Credit Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense $9,190 24,120 7,200 63,660 14,900 An analysis of the accounts shows the following The equipment depreciates $290 per month 2. 1, One-third of the unearned rent was earned during the quarter 3. Interest of $690 is accrued on the notes payable. 4. Supplies on hand total $840 5. Insurance expires at the rate of $330 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (Credit account titles are automaticaily indented when amount is entered. Do not indent manually. If no entry Is required, select "No entry" for the account titles and enter 0 for the amounts.)