The ledger of Danieal Rental Agency on March 31 of the current year includes the selected accounts, shown below, before adjusting entries have been prepared.

		Debit		Credit
Prepaid Insurance		$ 2,160
Supplies		2,755
Equipment		19,375
Accumulated DepreciationEquipment				$ 6,820
Notes Payable				23,000
Unearned Rent Revenue				9,300
Rent Revenue				59,830
Interest Expense		0
Salaries and Wages Expense		17,271

An analysis of the accounts shows the following

1.		The equipment depreciates $310 per month.
2.		One-third of the unearned rent revenue was earned during the quarter.
3.		Interest of $575 is accrued on the notes payable.
4.		Supplies on hand total $879.
5.		Insurance expires at the rate of $120 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. Additional accounts are: Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expense.