Prepare adjusting entries for the following transactions. (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 0 for the amounts.)

1.		Depreciation on equipment is $600 for the accounting period.
2.		There was no beginning balance of supplies and purchased $600 of supplies during the period. At the end of the period $150 of supplies were on hand.
3.		Prepaid rent had a $1,200 normal balance prior to adjustment. By year end $400 was unexpired.