On March 31, 2018, Easy Rental Agency Inc.'s trial balance included the following selected unadjusted account balances. The company's year end is December 31 and it adjusts its accounts quarterly Debit $14,740 2,900 22,100 Credit Prepaid insurance Supplies Equipment Accumulated depreciation-equipment Unearned revenue Loan payable, due 2020 Rent revenue Salaries expense 5,680 9,730 20,000 30,900 14,500 An analysis of the accounts shows the following: 1. The equipment, which was purchased on January 1, 2017, is estimated to have a useful life of four years. The company uses straight-line depreciation. 2. One third of the unearned revenue related to rent is still unearned at the end of the quarter 3. The loan payable has an interest rate of 6%. Interest is paid on the first day of each following month and was last paid March 1, 2018 4. Supplies on hand total $940 at March 31 5. The one-year insurance policy was purchased for $14,740 on January 1 6. Income tax is estimated to be $2,600 for the quarter Prepare the quarterly adjusting entries required at March 31. (Record journal entries in the order presented in the problem. Credt account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.)