The ledger of Blue Spruce Corp. on March 31 of the current year includes the following selected accounts before adjusting entri: have been prepared. An analysis of the accounts shows the following. 1. The equipment depreciates $344 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $480 should be accrued on the notes payable. 4. Supplies on hand total $1,020. 5. Insurance expires at the rate of $480 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.) Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (Credit occount titles are automot indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and ent amounts.)