The ledger of Buerhle, Inc. on March 31, 2012, includes the following selected accounts before adjusting entries. Debit Credit Prepaid Insurance 2,400 Office Supplies 2,500 Office Equipment 30,000 Unearned Revenue 10,000 An analysis of the accounts shows the following: 1. Insurance expires at the rate of $300 per month. 2. Supplies on hand total $900. 3. The office equipment depreciates $500 per month. 4. 2/5 of the unearned revenue was earned in March. Prepare the adjusting entries for the month of March