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

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 3,370 Prepaid Insurance 1,800 Equipment 25,600 7,680 Accumulated Depreciation-Equipment Notes Payable 20,900 11,200 Unearned Rent Revenue Rent Revenue 60,000 Interest Expense Salaries and Wages Expense 13,600 An analysis of the accounts shows the following. 1. The equipment depreciates $330 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $390 is accrued on the notes payable. 4. Supplies on hand total $910 5. Insurance expires at the rate of $200 per month