The ledger of Crane, Inc. on March 31, 2022, includes the following selected accounts before adjusting entries. Debit Credit Prepaid Insurance $2,100 Supplies 2,000 Equipment 31,000 Unearned Service Revenue $9,500 An analysis of the accounts shows the following 1. Insurance expires at the rate of $420 per month. 2. Supplies on hand total $1,600. 3. The equipment depreciates $500 per month. 4. During March, services were performed for two-fifths of the unearned service revenue.