The ledger of Lefevour, Inc. on March 31, 2012, includes the following selected accounts before adjusting entries. Debit Credit Prepaid Insurance 3,976 Office Supplies 2,941 Office Equipment 24,660 Unearned Revenue 9,425 An analysis of the accounts shows the following: 1. Insurance expires at the rate of $497 per month. 2. Supplies on hand total $831. 3. The office equipment depreciates $411 per month. 4. 2/5 of the unearned revenue was earned in March. Prepare the adjusting entries for the month of March