The ledger of Columbia, Inc. on March 31, 2014, includes the following selected accounts before adjusting entries.

	Debit	Credit
Prepaid Insurance	2,240
Supplies	3,120
Equipment	36,000
Unearned Service Revenue		13,600

An analysis of the accounts shows the following.

1. Insurance expires at the rate of $280 per month.

2. Supplies on hand total $960.

3. The equipment depreciates $240 per month.

4. During March, services were performed for two-fifths of the unearned service revenue.

Prepare the adjusting entries for the month of March.