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

$\backslash$table$[[,$Debit,Credit$],[$Supplies$,$$$3,420,],[$Prepaid Insurance,$4,104,],[$Equipment$,28,500,],[$Accumulated Depreciation$-$Equipment,$$9,576,],[$Notes Payable,$22,800,],[$Unearned Rent Revenue,$14,136,],[$Rent Revenue,,$68,400],[$Interest Expense,$0,],[$Salaries and Wages Expense,$15,960,]]$