The ledger of Marigold Corp. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Debit Credit Supplies $3,870 Prepaid Insurance 2,700 Equipment 29,400 Accumulated DepreciationEquipment $8,820 Notes Payable 20,700 Unearned Rent Revenue 10,750 Rent Revenue 56,800 Interest Expense 0 Salaries and Wages Expense 12,600 An analysis of the accounts shows the following. 1. The equipment depreciates $300 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $550 is accrued on the notes payable. 4. Supplies on hand total $800. 5. Insurance expires at the rate of $300 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (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.) No. Date Account Titles and Explanation Debit Credit 1. Mar. 31 2. Mar. 31 3. Mar. 31 4. Mar. 31 5. Mar. 31