The ledger of Greene Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. Credit Debit $ 2,700 2,100 18,750 Prepaid Insurance Supplies Equipment Accumulated Depreciation - Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense $ 6,300 15,000 6,975 45,000 -0- 10,500 An analysis of the accounts shows the following. 1. The equipment depreciates $188 per month. 2. One-third of the unearned rent was recognized as revenue during the quarter. 3. Interest of $350 is accrued on the notes payable. 4. Supplies on hand total $637. 5. Insurance expires at the rate of $225 per month. Required: Prepare the adjusting journal entries at March 31, assuming that the company prepares its adjusting entries quarterly. Additional accounts that you will use include: Depreciation Expense; Insurance Expense; Interest Payable; and Supplies Expense. [Note: In this problem, be sure to prepare adjusting journal entries (i.e., in journal entry form) and not simply T-accounts --- even though you might use T-accounts to help you analyze some of these adjusting entries.]