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

$.$ An analysis of the accounts shows the following.

The equipment depreciates $$728$ per month.

Half of the unearned rent revenue was earned during the quarter.

Interest of $$1,040$ is accrued on the notes payable.

Supplies on hand total $$2,210.$

Insurance expires at the rate of $$1,040$ per month.

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

No$.$ Date Account Iitles and Explanation

Debit

Credit

No$.$ Date Account Titles and Explanation

Mar. $31$

Mar. $31$

Mar. $31$

Mar. $31$

Debit

Credit

I