Please solve this problem,

Exercise 4-9 The ledger of Howard Rental Agency on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared Debit Credi Supplies $3,000 Prepaid Insurance 3,600 25,000 Equipment $8,400 Accumulated Depreciation-Equipment Notes Payable 20,000 Unearned Rent Revenue 12,400 60,000 Rent Revenue Interest Expense Salaries and Wages Expense 14,000 An analysis of the accounts shows the following. 1. The equipment depreciates $280 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $400 is accrued on the notes payable 4. Supplies on hand total $850. 5. Insurance expires at the rate of $400 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 o for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Credit No. Date Account Titles and Explanation Debit 1. Mar 31