The ledger of Bourque Rental Agency on March 31, 2021, Includes the following selected accounts before preparing quarterly adjusting entries Credit Debit $15.400 3.760 40.640 Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Unearned Revenue Notes Payable Rent Revenue Sataries Expense $10.160 10,000 34 800 29.100 14.300 An analysis or the accounts show the following The equipment has a four-year useful life. One-quarter of the unearned rent is still uneared on March 31, 2021 The note payable has an interest rate of 8%. Interest is paid every June 30 and December 31 Supplies on hand at March 31 total $900, The one year insurance policy was purchased on January 1, 2021 As at March 31. a tenant owed Bourque $860 for the month of March 1 2 3 4 5. 6. Prepare the quarterly adjusting entries required at March 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to the nearest whole dollar, es, 5.275. I no entry is required, select "No Entry for the account titles and enter for the amounts.)