The ledger of Bramble Rental Agency on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Debit Credit Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue $7,800 9.360 65,000 $21,840 52,000 32.240 Rent Revenue 156,000 Interest Expense 0 Salaries and Wages Expense 36,400