LEDGER SHOWN BELOW BVB BEFORE ADJUSTING ENTRIES HAVE BEEN PREPARED. PREPAID INS. DEBIT 10,800 CREDIT SUPPLIES DEBIT 2,800 CREDIT EQUIPMENT DEBIT 31,250. ACCUMULATED DEPRECIATION-EQUIPMENT CREDIT 8700 NOTES PAYABLE CREDIT20,000 UNEARNED RENT REVENUE CREDIT 10,800. RENT REVENUE. CREDIT 60,000. INTEREST EXPENSE DEBIT 0. SALARIES AND WAGES EXPENSE. DEBIT 17,000 AN ANALYSIS OF THE ACCOUNTS SHOWS THE FOLLOWING: 1. The equipment depreciates $500 per month 2. One-third of the unearned rent revenue was earned during the quarter 3. Interest of $500 is accrued on the notes PAYABLE 4. Supplies on hand total $750. 5. Insurance expires at the rate of $600 per month. Prepare the adjusting entries at March 31