The ledger of Metlock, Inc. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Credit Debit $3,900 Supplies Prepaid Insurance 4,680 32,500 Equipment Accumulated Depreciation Equipment $10,920 Notes Payable 26,000 Unearned Rent Revenue 16,120 Rent Revenue 78,000 Interest Expense Salaries and Wages Expense 18,200 An analysis of the accounts shows the following. 1. The equipment depreciates $364 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $520 is accrued on the notes payable. 4. Supplies on hand total $1,105. 5. Insurance expires at the rate of $520 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 Ofor 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 Depreciation Expense Accumulated Depreciation Equipment 2. Mar. 31 Unearned Rent Revenue Rent Revenue 3. Mar. 31 Interest Expense Interest Payable 4. Mar. 31 Supplies Expense Supplies 5. Mar. 31 Insurance Expense Prepaid Insurance