The ledger of Carla Vista Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. Debit Credit Prepaid Insurance $5,184 Supplies 4,320 38,400 $12,096 Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue 24,000 10,656 86,400 Interest Expense 0 Salaries and Wages Expense 19,200 An analysis of the accounts shows the following. 1. The equipment depreciates $576 per month. 2. Two-thirds of the unearned rent revenue was earned during the quarter. 3. The note payable is dated January 1 and bears 12% interest 4. Supplies on hand total $768. 5. The insurance policy is a two-year policy dated January 1. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter for the amounts. 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 2. 31 3. 31 4. 31 5 . 31