Supplies

$$6,600$

Prepaid Insurance

$7,920$

Equipment

$55,000$

Accumulated Depreciation$-$Equipment

$$18,480$

Notes Payable

$44,000$

Unearned Rant Revenue

Rent Revenue

$27,280$

$132,000$

Interest Expense

$0$

Salaries and Wages Expense

$30,900$

An analysis of the accounts shows the following.

The equipment depreciates $$616$ per month.

Half of the uneamed rent ravenue was earned during the quarter.

Interest of $$880$ is accrued on the notes payable.

Supplies on hand total $$1,870.$

Insurance expirss at the rate of $$880$ par month.

Prapars the adjusting entries at March $31,$ assuming that adjusting entries ars made quarterly. $($List all debit entijes before credit entries, the amount is entered. Do not indert manualify$)$

No$.$ Date Account Titles and Explanation

Debit

Credit

Mar $31$

Depredatlon Expense

Acsumulatsd Dspraclatlan$-$Equlprant

$,31$

Unsamed Ront Revanus

Mar.