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 Prepaid Insurance Supplies $3,240 2,700 Equipment 21,000 Accumulated Depreciation-Equipment Notes Payable Unearned Revenue Rent Revenue $6,480 16,000 8,200 35,400 Interest Expense 0 Salaries Expense 11,000 An analysis of the accounts shows the following: 1. The equipment depreciation is $270 per month. 2. Services relating to one-half of the unearned revenue was earned during the quarter. 3. Supplies on hand total $720. 4. Insurance expires at the rate of $270 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 O for the amounts.) No. Account Titles and Explanation Debit Credit 1. 2. 3. 4