The full ledger of Duggan Rental Agency for the peres the following aceounts b An analysis of the accounts shows the following: 1. The equipment depreciates $250 per month. 2. One-third of the unearned rent was earned during the quarter. 3. Interest of $500 is accrued on the Loan on 31March. 4. Supplies on hand on 31 March 2022 total $850. 5. Insurance expires at the rate of $300 per month. Required 1. Prepare the adjusting entries at March 31,2022 assuming that adjusting entries are made quarterly (every 3 months). 2. Prepare the Financial Statements at March 31,2022