The ledger of Bourque Rental Agency on March 31, 2021, includes the following selected accounts before preparing quarterly adjusting entries: Debit Credit Supplies $13,800 Prepaid Insurance 3,520 Equipment 38,080 Accumulated DepreciationEquipment $9,520 Unearned Revenue 8,400 Notes Payable 24,000 Rent Revenue 29,200 Salaries Expense 13,800 An analysis of the accounts shows the following: 1. The equipment has a four-year useful life. 2. One-quarter of the unearned rent is still unearned on March 31, 2021. 3. The note payable has an interest rate of 4%. Interest is paid every June 30 and December 31. 4. Supplies on hand at March 31 total $820. 5. The one-year insurance policy was purchased on January 1, 2021. 6. As at March 31, a tenant owed Bourque $840 for the month of March. Prepare the quarterly adjusting entries required at March 31, 2021?