The ledger of Duggan Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared.

		Debit	Credit
Prepaid Insurance		$3,600
Supplies		2,800
Equipment		25,000
Accumulated Depreciation-Equipment					$8,400
Notes Payable					20,000
Unearned Rent Revenue					9,300
Rent Revenue					60,000
Interest Expense		0
Salaries and Wages Expense		14,000

An analysis of the accounts shows the following.

1.		The equipment depreciates $250 per month.
2.		One-third of the unearned rent was recognized as revenue during the quarter.
3.		Interest of $500 is accrued on the notes payable.
4.		Supplies on hand total $850.
5.		Insurance expires at the rate of $300 per month.

Instructions: Adjusting entries are made quarterly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expense. Prepare T-accounts of all the accounts based on the adjustments at March 31.