The ledger of Bramble Corp. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared.

		Debit		Credit
Supplies		$5,100
Prepaid Insurance		6,120
Equipment		42,500
Accumulated DepreciationEquipment				$14,280
Notes Payable				34,000
Unearned Rent Revenue				21,080
Rent Revenue				102,000
Interest Expense		0
Salaries and Wages Expense		23,800

An analysis of the accounts shows the following.

1.		The equipment depreciates $476 per month.
2.		Half of the unearned rent revenue was earned during the quarter.
3.		Interest of $680 is accrued on the notes payable.
4.		Supplies on hand total $1,445.
5.		Insurance expires at the rate of $680 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly.