The ledger of Crane Rental Agency on March 31 of the current year includes the following selected accounts, before adjusting entries have been prepared. Debit Credit Prepaid Insurance $ 8.400 Supplies 3.500 31.250 Equipment Accumulated Depreciation-Equipment $ 9,240 Notes Payable 22.000 Unearned Rent Revenue 11,400 Rent Revenue 60,000 Interest Expense 0 Salaries and Wages Expense 10.000 An analysis of the accounts shows the following. 1. The equipment depreciates $420 per month 2. One-third of the unearned rent revenue was earned during the quarter. 3. Interest of $550 should be accrued on the notes payable. 4 Supplies on hand total $560. 5. Insurance expires at the rate of $700 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 Expense. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1 Mar. 31 2. Mar. 31 3. Mar. 31 4. Mar. 31 5. Mar. 31