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		$ 3,950
Prepaid Insurance		4,140
Equipment		26,700
Accumulated DepreciationEquipment				$ 8,010
Notes Payable				20,500
Unearned Rent Revenue				10,980
Rent Revenue				61,000
Interest Expense		0
Salaries and Wages Expense		15,200

An analysis of the accounts shows the following.

1.		The equipment depreciates $290 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 $890.
5.		Insurance expires at the rate of $460 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly