The ledger of Cheyenne Corp. on March 31 of the current year includes the selected accounts, shown below, before quarterly adjusting entries have been prepared.

		Debit		Credit
Prepaid Insurance		$ 3,600
Supplies		3,200
Equipment		31,250
Accumulated DepreciationEquipment				$ 8,600
Notes Payable				23,000
Unearned Rent Revenue				12,000
Rent Revenue				62,000
Interest Expense		0
Salaries and Wages Expense		13,000

An analysis of the accounts shows the following.

1.		The equipment depreciates $500 per month.
2.		One-third of the unearned rent revenue was earned during the quarter.
3.		Interest totaling $575 is accrued on the notes payable for the quarter.
4.		Supplies on hand total $500.
5.		Insurance expires at the rate of $200 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.)