The ledger of Cheyenne Corp. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Debit Credit Supplies $1,500 Prepaid Insurance 1,800 Equipment 12,500 Accumulated Depreciation-Equipment $4,200 Notes Payable 10,000 Unearned Rent Revenue 6,200 30,000 Rent Revenue Interest Expense Salaries and Wages Expense 7,000 An analysis of the accounts shows the following. 1. The equipment depreciates $140 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $200 is accrued on the notes payable. 4. Supplies on hand total $425. 5. Insurance expires at the rate of $200 per month. No. Date Account Titles and Explanation Debit Credit 1. Mar. 31 2. Mar. 31 3. Mar. 31 4. Mar. 31 5. Mar. 31