Interest Expense Salaries and Wages Expense -0- 14,510 An analysis of the accounts shows the following. 1. The equipment depreciates $259 per month. 2. One-third of the unearned rent was recognized as revenue during the quarter. 3. Interest of $470 is accrued on the notes payable. 4. Supplies on hand total $622. 5. Insurance expires at the rate of $325 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. Additional accounts are Depreciati Expense, Insurance Expense, Interest Payable, and Supplies Expenses. (Credit account titles are automatically indented wh amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter the amounts.) No. Account Titles and Explanation Debit Credit Depreciation Expense 777 | Accumulated Depreciati 777 Unearned Rent Revenue T Rent Revenue 2115 3. Interest Expense T Interest Payable 470 4. TSupplies Expense 1974 supplies 1974 5 5. Insurance Expense Prepaid Insurance T 975