The ledger of Kingbird, Inc. on March 31 of the current year includes the selected accounts, shown below, before quarterly adjusting entries have been prepared Credit Debit $ 9,000 3,000 18.750 Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense $8,600 23,000 11,700 59,000 0 10,000 An analysis of the accounts shows the following The ledger of Kingbird, Inc. on March 31 of the current year includes the selected accounts, shown below, before quarterly adjusting entries have been prepared Credit Debit $ 9,000 3,000 18.750 Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense $8,600 23,000 11,700 59,000 0 10,000 An analysis of the accounts shows the following