= Liabilities Unearned Rent Assets Acc. Depr.- 1. 2. 3. 4. 5. Explanation A partial tabular summary for Ivanhoe Rental Agency on March 31 of the current year includes the accounts below before adjustments have been prepared. An analysis of the accounts shows the following. 1. The equipment depreciates $308 per month. 2. Half of the rental services related to unearned rent revenue was provided during the quarter. 3. Interest of $432 is accrued on the notes payable. 4. Supplies on hand total $918. 5. Insurance expires at the rate of $432 per month. Prepare a tabular summary to record adjustments at March 31, assuming that adjustments are made quarterly. - Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses. - Increases in expenses require a negative sign or parentheses. - Increases in Accumulated Depreciation require a negative sign or parentheses