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The ledger of Pina Colada Corp. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Credit Supplies Debit $3,600 4,320 30,000 Prepaid Insurance Equipment $10.080 Accumulated Depreciation Equipment Notes Payable 24,000 14,880 Unearned Rent Revenue Rent Revenue 72.000 Interest Expense Salaries and Wages Expense 16.800 An analysis of the accounts shows the following. 1. The equipment depreciates $336 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $480 is accrued on the notes payable. 4. Supplies on hand total $1,020. 5. Insurance expires at the rate of $480 per month! Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (if no entry is required, select "No Entry"for the account titles and enter for the amounts Credit account titles are automatically indented when the amount is entered. Do not indent manually) Debit Credit No. Date Account Titles and Explanation 1. Mar. 31 2. Mar. 31 3. Mar. 31 4. Mar. 31 de of 20 PM 1047200 5. Mar. 31