The ledger of Hammond Company, on March 31, 2020, includes these selected accounts before adjusting entries are prepared.

DebitCredit

Prepaid InsuranceRM 3,600

Supplies2,800

Equipment25,000

Accumulated DepreciationEquipmentRM5,000

Unearned Service Revenue9,200

An analysis of the accounts shows the following.

1.Insurance expires at the rate of RM100 per month.

2.Supplies on hand total RM800.

3.The equipment depreciates RM200 a month.

4.During March, services were performed for one-half of the unearned service revenue.

Prepare the adjusting entries for the month of March.