The ledger of Novak Corp. on March 31 of the current year includes the selected accounts, shown below, before quarte entries have been prepared. Debit Credit $ 16,200 Prepaid Insurance 3,200 Supplies Equipment 18.750 Accumulated Depreciation --Equipment $ 8,800 22,000 Notes Payable 11.400 Unearned Rent Revenue Rent Revenue 61.000 0 Interest Expense Salaries and Wages Expense 20,000 An analysis of the accounts shows the following. 1. 2. The equipment depreciates $300 per month. One-third of the unearned rent revenue was earned during the quarter. Interest totaling $550 is accrued on the notes payable for the quarter. 3. 4. Supplies on hand total $940. 5. Insurance expires at the rate of $900 per month. Debit Credit No. Date Account Titles $ 900 1. Mar. 31 Depreciation Expense 900 Accumulated Depreciation Equipment 34,720 2 . Mar. 31 Unearned Rent Revenue 2.200 Rent Revenue 3. Mar. 31 Interest Expense Interest Payable LE LA 4. Mar 31 Supplies Expense Supplies 5. Mar. 31 Insurance Expense Prepaid insurance