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

		Debit		Credit
Prepaid Insurance		$3,120
Supplies		2,830
Equipment		25,350
FV-OCI Investments		151,000
Accumulated DepreciationEquipment				$8,280
Notes Payable				30,000
Unearned Rent Revenue				8,650
Rent Revenue				60,100
Interest Expense		-0-
Salaries and Wages Expense		13,000

An analysis of the accounts shows the following:

1.		The equipment depreciation is $345 per month.
2.		One half of the unearned rent was earned during the quarter.
3.		Interest of $450 has accrued on the notes payable.
4.		Supplies on hand total $915.
5.		Insurance expires at the rate of $260 per month.
6.		The FV-OCI Investments were purchased for $151,000 on March 1. No investments were purchased or sold after that date. The fair value on March 31 was $171,000.

(a)

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)