The ledger of Deng Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared: Debit Credit $3,360 2,890 20,000 Prepaid Insurance Supplies Equipment Accumulated Depreciation--Equipment Notes Payable Unearned Revenue Rent Revenue Interest Expense Wages Expense $6,240 21,400 9,044 36,150 0 13,700 An analysis of the accounts shows the following: The equipment depreciation is $260 per month. One-half of the unearned revenue was earned during the quarter. (Use Unearned Revenue account.) 3. Supplies on hand total $870. Insurance expires at the rate of $280 per month. 1. 2. 4. Prepare the adjusting entries at March 31, assuming adjusting entries are made quarterly and that Deng has a December 31 year end. (Credit account titles ar amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Prepare the adjusting entries at March 31, assuming adjusting entries are made quarterly and that Deng has a December 31 year end. (Cre amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the No. Account Titles and Explanation Debit Credit 1. 2. 3. 4