The ledger of Beckett Rental Agency on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared.

		Debit		Credit
Supplies		$ 3,430
Prepaid Insurance		2,430
Equipment		25,500
Accumulated DepreciationEquipment				$ 7,650
Notes Payable				20,800
Unearned Rent Revenue				11,460
Rent Revenue				55,200
Interest Expense		0
Salaries and Wages Expense		15,900

An analysis of the accounts shows the following.

1.		The equipment depreciates $310 per month.
2.		Half of the unearned rent revenue was earned during the quarter.
3.		Interest of $520 is accrued on the notes payable.
4.		Supplies on hand total $940.
5.		Insurance expires at the rate of $270 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
1.
2.
3.
4.
5.