The ledger of Marigold Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared.

		Debit			Credit
Prepaid Insurance		$3,264
Supplies		2,767
Equipment		23,470
Accumulated Depreciation-Equipment					$9,126
Notes Payable					19,820
Unearned Rent Revenue					8,580
Rent Revenue					58,820
Interest Expense		0
Salaries and Wages Expense		12,720

An analysis of the accounts shows the following.

1.		The equipment depreciates $249 per month.
2.		One-third of the unearned rent was recognized as revenue during the quarter.
3.		Interest of $510 is accrued on the notes payable.
4.		Supplies on hand total $695.
5.		Insurance expires at the rate of $272 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expenses. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)