The ledger of Crane 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 $5,400 6,480 45.000 $15,120 36,000 22.320 108.000 0 25.200 An analysis of the accounts shows the following The equipment depreciates $504 per month 2 Half of the unearned rent revenue was earned during the quarter. 3. Interest of $720 is accrued on the notes payable, 4 Supplies on hand total $1,530 Insurance expires at the rate of $720 per month