The ledger of Cheyenne Corp. on March $31$ of the current year includes the following selected accounts before adjusting entries have

been prepared.

An analysis of the accounts shows the following.

The equipment depreciates $$224$ per month.

Half of the unearned rent revenue was earned during the quarter.

Interest of $$320$ should be accrued on the notes payable.

Supplies on hand total $$680.$

Insurance expires at the rate of $$320$ per month.

Prepare the adjusting entries at March $31,$ assuming that adjusting entries are made quarterly. $($Credit account titles are automatically

indented when the amount is entered. Do not indent manually.$)$