The ledger of Crane Rental Agency on March $31$ of the current year includes the following selected accounts before adjusting entries have been prepared.

$\backslash$table$[[,$Debit,Credit$],[$Prepaid Insurance,$$3,312,],[$Supplies$,2,661,],[$Equipment$,24,070,],[$Accumulated Depreciation$-$Equipment,,$$7\mathrm{.}728$