Exercise 4-9 A partial tabular summary for Pharoah Company on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Assets Liabilities + Stockholders' Equity Reatined Earnings Stock +Rev. Exp. - Div Acc. Depr Int. Unearn. Rent Com Supplies +Prepaid Insurance +Equip. Equip. Pay. +Notes Pay.Rev. Bal. 3,510 2,250 25,500 7,650 18,800 10,750 An analysis of the accounts shows the following 1 The equipment depreciates $300 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $310 is accrued on the notes payable 4. Supplies on hand total $930. 5. Insurance expires at the rate of $250 per month Prepare a tabulaf summary to record adjustments March 31, assuming that adjustments are made quarterly. (f a transaction results in a decrease in Assets, Liabilities or Stockholders Equity, place a negative sign for parentheses) in front of the amount entered for the particular Asset, LabiWity or Equity Item thet was reduced) Steckholders Equity Retained Earnings Acc. Depr- Unearn. Rent Sucplies Preaid InsuranceEquip, Equip. " Pay. NotesPay.+ Rev, + Stock + Rev. 2. 5