The ledger of Deng Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared: Credit Debit $4,440 3,700 25,500 Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Revenue $8,880 21.000 9.100 37,400 Rent Revenue Interest Expense Salaries Expense 0 15,500 An analysis of the accounts shows the following: 1. The equipment depreciation is $370 per month. 2. Services relating to one-half of the unearned revenue was earned during the quarter. 3. Supplies on hand total $810. 4. Insurance expires at the rate of $370 per month. 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 are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit 1. 2