The ledger of Metlock, Inc. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared.

		Debit		Credit
Supplies		$3,900
Prepaid Insurance		4,680
Equipment		32,500
Accumulated DepreciationEquipment				$10,920
Notes Payable				26,000
Unearned Rent Revenue				16,120
Rent Revenue				78,000
Interest Expense		0
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.