The ledger of Kingbird, Inc on March 31, 2022, includes the following selected accounts before adjusting entries. An analysis of the accounts shows the following 1. Insurance expires at the rate of $354 per month. 2. Supplies on hand total $1.298. 3. The equipment depreciates at $590 per month. 4. During March, services were performed for two-fifths of the unearned service revenue