The ledger of Carla Vista Rental Agency on March 31 of the current year includes the selected accounts, shown below, before adjusting entries have been prepared.

		Debit		Credit
Prepaid Insurance		$ 4,320
Supplies		3,500
Equipment		22,000
Accumulated DepreciationEquipment				$ 9,500
Salaries and Wages Expense		14,500

An analysis of the accounts shows the following.

1.		The equipment depreciates $350 per month.
2.		Supplies on hand total $850.
3.		Insurance expires at the rate of $360 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Mar. 31	enter an account title for the adjusting entry on March 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on March 31	enter a debit amount	enter a credit amount
2.	Mar. 31	enter an account title for the adjusting entry on March 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on March 31	enter a debit amount	enter a credit amount
3.	Mar. 31	enter an account title for the adjusting entry on March 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on March 31	enter a debit amount	enter a credit amount