The ledger of Novak Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared.

		Debit			Credit
Prepaid Insurance		$3,828
Supplies		2,703
Equipment		24,180
Accumulated Depreciation-Equipment					$8,073
Notes Payable					19,600
Unearned Rent Revenue					9,330
Rent Revenue					55,400
Interest Expense		0
Salaries and Wages Expense		14,560

An analysis of the accounts shows the following.

1.		The equipment depreciates $225 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 Expenses. (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 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
1.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
2.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
3.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
4.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
5.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount