Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense Debit Credit $3,252 2,604 27,460 $8,736 21,200 3,450 62,420 -0- 14,690 An analysis of the accounts shows the following. 1. The equipment depreciates $260 per month. 2. One-third of the unearned rent was recognized as revenue during the quarter. 3. Interest of $530 is accrued on the notes payable. 4. Supplies on hand total $678. 5. Insurance expires at the rate of $271 per month.