Exercise 4-9 partial tabular summary for Windsor, Inc. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Assets Acc. Depr.- Supplies + Prepaid Insurance + Equip. - Equip. Bal. 3,640 4,140 27,400 -8,220 Liabilities + Stockholders' Equity Int. Unearn. Rent Com. Reatined Earnings = Pay. + Notes Pay. + Rev. + Stock + Rev. - Exp. - Div 0 19,800 10,700 An analysis of the accounts shows the following. 1. 2. 3. 4. 5. The equipment depreciates $340 per month. Half of the unearned rent revenue was earned during the quarter. Interest of $380 is accrued on the notes payable. Supplies on hand total $950. Insurance expires at the rate of $460 per month. Prepare a tabular summary to record adjustments at March 31, assuming that adjustments are made quarterly. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sig. or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Stockholders' Equity Retained Earnings Rev. - Exp. . Acc. Depr.- - Equip. -8,220 = Int. Pay. + + + Unearn. Rent Rev. 10,700 Com. Stock Supplies Bal. 3,640 + + Prepaid Insurance + Equip. 4,140 27,400 Div Notes Pay. 19,800