The general ledger of the Martinez Company on March 31, 2017 includes the following selected accounts before adjusting entries have been prepared: Credit Debit $17,760 3,860 2,650 27,900 Accounts Receivable Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Service Revenue Salaries Expense Telephone Expense $8,650 24,400 65,000 10,200 1,150 An analysis of the accounts shows the following: 1. 2. Accounts due from customers but not yet billed total $1,500. The note payable is a two-year note and has an interest rate of 5%. It was issued on July 1, 2016 and the interest is due at the beginning of each quarter; the next interest payment is due April 1. The telephone bill has not yet been received for the month. It is estimated that $190 is owed for the month (Use Accounts Payable). 3. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (Credit account