Exercise 4-9 The ledger of Sheffield Corp. on March 31 of the current year includes the selected accounts below before adjusti entries have been prepared. Credit Debit $4,010 2,520 25,100 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue $7,530 19,300 11,800 60,800 Rent Revenue 0 Interest Expense Salaries and Wages Expense 15,900 2. An analysis of the accounts shows the following. 1. The equipment depreciates $330 per month. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $300 is accrued on the notes payable. Supplies on hand total $870. 5. Insurance expires at the rate of $280 per month. 4. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles ar automatically indented when the amount is entered. Do not indent manually.)