I u very rentar agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared: Credit Debit $3,360 2,890 20,000 Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Revenue Rent Revenue Interest Expense Wages Expense $6,240 21,400 9,044 36,150 0 13,700 An analysis of the accounts shows the following: 1. 2. The equipment depreciation is $260 per month. One-half of the unearned revenue was earned during the quarter. (Use Unearned Revenue account.) Supplies on hand total $870. 4. Insurance expires at the rate of $280 per month. 3. Prepare the adjusting entries at March 31, assuming adjusting entries are made quarterly and that Deng has a December 31 year end. (Credit account titles are autom amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) 3. Supplies on hand total $870. Insurance expires at the rate of $280 per month. 4. Prepare the adjusting entries at March 31, assuming adjusting entries are made quarterly and that Deng has a Decem amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles No. Account Titles and Explanation Debit Credit 1. 2. 3. 4