The ledger of Concord Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. Debit Credit Prepaid Insurance $3,936 Supplies 2,967 Equipment 23,250 Accumulated Depreciation-Equipment $7,715 Notes Payable 20,120 Unearned Rent Revenue 5,820 Rent Revenue 57,250 Interest Expense -0- Salaries and Wages Expense 13,150 An analysis of the accounts shows the following. 1. The equipment depreciates $232 per month. 2. One-third of the unearned rent was recognized as revenue during the quarter. 3. Interest of $470 is accrued on the notes payable. 4. Supplies on hand total $645. 5. Insurance expires at the rate of $328 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 Expenses. (Credit account titles are automatically indented when amount is