The ledeer of Sharidan Rantal A gancy on March $31$ of the currant yar includas the following salactad accounts bafore aciusting entries have been grepared.

$\backslash$table$[[$Prepaid linsuranea,$\frac{\text{D}\text{e}\text{b}\text{i}\text{t}}{\text{\$}3,624},$Credit,,$],[,],[$Supplies$,2,558,,,],[$Equipmant$,23,490,,,],[$Accumulatad Depraciation$-$Equigment,$$9,736,,],[$Notes Payabla,$21,200,,],[$Unearnad Rant Ravenue,$4,110,,],[$Rant Ravanua,$56,400,,],[$Interest Expense,$-0-,,,],[$Salaries and Wages Expense,$13,350,,,],[$An analysis of the accounts shows the following.$],[1.$ The esuipment depreciates $$260$ per month.$],[2.,$One$-$third of the unearned rent was,s recognised as$,$revenue,,$],[3.,$Interset of $$530$ is accrued an the $n,$notes payable.,,,$],[4.,$Susplies on hand total $$692.,,,,],[5.,$Insurance expires at the rate of $$30,2$ per month.,,,$],[,,,,,],[$No$.$ Account Titles and Explanation,,Debit,Credit$],[1.,$Degrvelation Experse,,,,$|||$