The ledger of Bourque Rental Agency on March 31, 2021. Includes the following selected accounts before preparing quarterly adjusting entries: Credit Debit $15.300 3.720 40,480 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Unearned Revenue Notes Payable Rent Revenue Salaries Expense $10.120 9,200 24,000 30.200 14.200 An analysis of the accounts shows the following: 1. 2 3 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 8%. Interest is paid every June 30 and December 31. Supplies on hand at March 31 total $810. The one-year insurance policy was purchased on January 1, 2021. As at March 31. a tenant owed Bourque $770 for the month of March. 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 dollor, eg. 5.275. If no entry is required, select "No Entry" for the tecandanter for the amount Debit Credit No. Date Account Titles and Explanation Mar. 31 1 Mar. 2. 31 3. Mar. 31 4 Mar. 31 un Mar. 31 6. Mar. 31