The ledger of Novak Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Debit Credit $3.828 2,703 24,180 $7,728 18,4001 Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense -0- Salaries and Wages Expense 14,560 9.330 55,400 SUB An analysis of the accounts shows the following. 1. The equipment depreciates $230 per month. 2. One-third of the unearned rent was recognized as revenue during the quarter. 3. Interest of $460 is accrued on the notes payable. 4. Supplies on hand total $621. 5. Insurance expires at the rate of $319 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 Expense. (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 O for the amounts. List all debit entries before credit entries.) No. Account Titles and Explanation Debit Credit 1. 2. 3. 4 5.