On March 31, 2021, Sunland 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. Credit Debit $15,800 3,100 22.400 Prepaid insurance Supplies Equipment Accumulated depreciation-equipment Deferred revenue Loan payable, due 2023 Rent income Salaries expense $5,700 9,090 19,800 27,700 14,500 An analysis of the accounts shows the following: 1. The equipment, which was purchased on January 1, 2020, is estimated to have a useful life of four years. The company uses straight-line depreciation 2. One third of the deferred revenue related to rent is still unearned at the end of the quarter. The bank 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, 2021. Supplies on hand total $850 at March 31. 5. The one-year insurance policy was purchased for $15,800 on January 1. Income tax is estimated to be $3,280 for the quarter. 3. 4. 6. Prepare the quarterly adjusting entries required at March 31. (Record journal entries in the order presented in the problem. List all debit entries before credit entries. Credit 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 for the amounts. Round answers to decimal places, eg. 5,275.) Date Account Titles and Explanation Debit Credit Mar. 31 31 31 31 31 31