The ledger of Carla Vista Ltd. on March 31 of the current year includes the following selected accounts before quarterly adjusting entries have been prepared: A Prepaid Insurance Supplies Equipment FV-OCI Investments Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense Debit $3,720 2,970 24,250 156,000 -0- 14,200 Credit $8,880 26,600 8,450 62,000