The ledger of Bourque Rental Agency on March 31, 2021, includes the following selected accounts before preparing quarterly adjusting entries: Debit Credit Supplies $13,400 Prepaid Insurance 3,360 Equipment 37,440 Accumulated Depreciation-Equipment $9,360 Unearned Revenue 9,600 Notes Payable 34,800 Rent Revenue 29,100 Salaries Expense 13,400 An analysis of the accounts shows the following: 1. 2. 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 6%. Interest is paid every June 30 and December 31. Supplies on hand at March 31 total $830. 3. 4. 5. The one-year insurance policy was purchased on January 1, 2021. 6. As at March 31, a tenant owed Bourque $860 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, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)