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Current Attempt in Progress A partial tabular summary for Whispering Winds Corp. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. An analysis of the accounts shows the following. 1. The equipment depreciates $278 per month. 2. Half of the rental services related to unearned rent revenue was provided during the quarter. 3. Interest of $392 is accrued on the notes payable. 4. Supplies on hand total $833. 5. Insurance expires at the rate of $392 per month. Prepare a tabular summary to record adjustments at March 31, assuming that adjustments are made quarterly. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)