The ledger of Novak Corp. on March 31 of the current year includes the selected accounts, shown below, before quarterly adjusting entries have been prepared. Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense Debit Credit $ 16,200 3,200 18,750 $8,800 22,000 11,400 61,000 0 20,000 An analysis of the accounts shows the following.