The ledger of Hager Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. Debit Credit Prepaid Insurance $ 4,200 Supplies 3,400 Equipment 30,000 Accumulated Depreciation Equipment $10,500 Notes Payable 25,000 Unearned Rent Revenue 43,200 Rent Revenue 30,000 Interest Expense -0 Salaries and Wages Expense 14,000 An analysis of the accounts shows the following. 1. The equipment depreciates $300 per month. 2. One-fourth of the unearned rent revenue was earned during the quarter. 3. Interest of $750 is accrued on the notes payable. 4. Supplies on hand total $1,300, 5. The company paid $4,200 on January 1 for a 2-year insurance policy Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly