The ledger of Herrera, Inc. on March 31, 2017, includes the following selected accounts before adjusting entries. An analysis of the accounts shows the following. Insurance expires at the rate of $400 per month. Supplies on hand total $1,200. The equipment depreciates $500 per month. During March, services were performed for two-fifths of the unearned service revenue. Prepare the adjusting entries for the month of March. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)