The ledger of Laurie Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared: Debit Credit Prepaid Insurance $6,000 Supplies 4,500 Equipment 40,000 Accumulated Depreciation--Equipment $12,600 Notes Payable 20,000 Uncarned Rent Revenue 14,100 Rent Revenue 90,000 Salaries and Wages Expense 20,000 An analysis of the accounts shows the following. 1. The equipment depreciates at a rate of $400 per month 2. Two-thirds of the unearned rent revenue was earned during the quarter. 3. The note payable is dated January 1 and bears 12% interest 4. Supplies on hand total $800. 5. The insurance policy is a two-year policy dated January 1. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly