The ledger of Bramble Corp. on March 31, 2022, includes the following selected accounts before adjusting entries. Debit Credit Prepaid Insurance $2,496 Supplies 2,600 Equipment 31,200 Unearned Service Revenue $9,360 An analysis of the accounts shows the following. 1. Insurance expires at the rate of $312 per month. 2. Supplies on hand total $1,144. 3. The equipment depreciates at $520 per month. 4. During March, services were performed for two-fifths of the unearned service revenue. No. Date Account Titles and Explanation Debit Credit 1. Mar. 31 2. Mar. 31 3. Mar. 31 4. Mar. 31