The ledger of Bourque Rental Agency on March 31, 2021, includes the following selected accounts before preparing quarterly adjusting entries:

View Policies Current Attempt in Progress The ledger of Bourque Rental Agency on March 31, 2021. includes the following selected accounts before preparing quarterly adjusting entries Credit Debit $13,200 3.280 37,120 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Unearned Revenue Notes Payable Rent Revenue Salaries Expense $9,280 8,400 31,200 30,000 13.200 An analysis of the accounts shows the following: 1 2. 3 4. 5. 6. The equipment has a four year useful life. One-quarter of the unearned rent is still unearned on March 31, 2021. The note payable has an interest rate of 4%. Interest is paid every June 30 and December 31. Supplies on hand at March 31 total $960 The one-year insurance policy was purchased on January 1, 2021. As at March 31, a tenant owed Bourque $580 for the month of March 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. If no entry is required, select "No Entry for the account titles and enter for the amounts) No. Date Account Titles and Explanation Debit Credit Mar 1 31 2 Mar 31 3. Mar 31