The ledger of Blue Spruce Corp. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Debit Credit Supplies $3,690 Prepaid Insurance 4,140 Equipment 29,700 Accumulated DepreciationEquipment $8,910 Notes Payable 19,100 Unearned Rent Revenue 11,150 Rent Revenue 55,200 Interest Expense 0 Salaries and Wages Expense 14,300 An analysis of the accounts shows the following. 1. The equipment depreciates $280 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $420 is accrued on the notes payable. 4. Supplies on hand total $850. 5. Insurance expires at the rate of $460 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. Mar. 31 2. Mar. 31 3. Mar. 31 4. Mar. 31 5. Mar. 31