The ledger of Cullumber Rental Agency on March 31 of the current year includes the following selected accounts before adjusti entries have been prepared. An analysis of the accounts shows the following: 1. The equipment depreciates $768 per month. 2. Two thirds of the unearned rent revenue was earned during the quarter: 3. The note payable is dated January 1 and bears 12% interest 4. Supplies on hand total $1.024. 5. The insurance policy is a two-year policy dated January 1. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (List all debit cntrics before credit entrics. If no entry is required, select "No Entry" for the ococunt tities and enter O for the omounts. Credit account titles are outomatically indented when the amount is entered. Do not indent manually