The ledger of Bourque Rental Agency on March 31, 2021, includes the following selected accounts before preparing quarterly adjusting entries: Credit Debit $15,200 3,680 40,320 Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equipment Unearned Revenue Notes Payable Rent Revenue Salaries Expense $10,080 9,600 32,400 30,800 14,100 An analysis of the accounts shows the following Activate Window An analysis of the accounts shows the following: 1 2. 3. The equipment has a four-year usefullife. One quarter of the unearned rent is still unearned on March 31, 2021. The note payable has an interest rate of 6%. Interest is paid every June 30 and December 31. Supplies on hand at March 31 total $880. The one-year insurance policy was purchased on January 1, 2021. As at March 31, a tenant owed Bourque $670 for the month of March. 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 5275. If no entry is required, select "No Entry" for the account titles and enter for the amounts) No. Account Titles and Explanation Debit Credit Date Mar 31 1 Activate Wind Cole