1. The ledger of Bharathi Construction Ltd. of India, on March 31, 2019, includes these selected accounts before adjusting entries are prepared. (Amounts are in Rs, Indian rupee)

Debit Credit

Prepaid Insurance Rs 3,600,000

Supplies 2,800,000

Equipment 25,000,000

Accumulated DepreciationEquipment Rs 5,000,000

Unearned Service Revenue 9,200,000

An analysis of the accounts shows the following:

1. Insurance expires at the rate of Rs 100,000 per month.
2. Supplies on hand total Rs 800,000.
3. The equipment depreciates Rs 200,000 a month.
4. One-half of the unearned service revenue was performed in March.

Instruction: Prepare the adjusting entries for the month of March.