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

		Debit		Credit
Supplies		$6,600
Prepaid Insurance		7,920
Equipment		55,000
Accumulated DepreciationEquipment				$18,480
Notes Payable				44,000
Unearned Rent Revenue				27,280
Rent Revenue				132,000
Interest Expense		0
Salaries and Wages Expense		30,800

An analysis of the accounts shows the following.

1.		The equipment depreciates $616 per month.
2.		Half of the unearned rent revenue was earned during the quarter.
3.		Interest of $880 is accrued on the notes payable.
4.		Supplies on hand total $1,870.
5.		Insurance expires at the rate of $880 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. 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	enter an account title to record the first transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the first transaction	Enter a debit amount	Enter a credit amount
2.	Mar. 31	enter an account title to record the second transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the second transaction	Enter a debit amount	Enter a credit amount
3.	Mar. 31	enter an account title to record the third transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the third transaction	Enter a debit amount	Enter a credit amount
4.	Mar. 31	enter an account title to record the fourth transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the fourth transaction	Enter a debit amount	Enter a credit amount
5.	Mar. 31	enter an account title to record the fifth transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the fifth transaction	Enter a debit amount	Enter a credit amount