The ledger of Cullumber Company on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. Credit Debit $3,420 4.104 28.500 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense $9,576 22,800 14.136 68,400 15.960 An analysis of the accounts shows the following The equipment depreciates $326 per month 2 Half of the unearned rent revenue was earned during the quarter Interest of $456 should be accrued on the notes payable Supplies on hand total $969. 5. Insurance expires at the rate of $456 per month 3 No. Date Account Titles and Explanation Debit Credit 1 Mar. 31 2 Mar. 31 3. Mar 31 4 Mar. 31 5. Mar. 31