The ledger of Coronado Rental Agency on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense Debit Credit $3,300 3,960 27,500 $9,240 22,000 13,640 66,000 0 15,400 An analysis of the accounts shows the following. An analysis of the accounts shows the following. 1. The equipment depreciates $308 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $440 is accrued on the notes payable. 4. Supplies on hand total $935. 5. Insurance expires at the rate of $440 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation 1. Mar. 31 Debit Credit No. Date Account Titles and Explanation Debit Credit 1. Mar. 31 2. Mar. 31 3. Mar. 31 4. Mar. 31 5. Mar. 31