The ledger of Kingbird, 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 $290 per month. 2. Supplies on hand total $900. 3. The equipment depreciates $160 per month. During March, services were performed for two-fifths of the unearned service revenue. Prepare the adjusting entries for the month of March. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)