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

$\backslash$table$[[,$Debit,Credit$],[$Supplies$,$$$5,100,],[$Prepaid Insurance,$6,120,],[$Equipment$,42,500,],[$Accumulated Depreciation$-$Equipment,$$14,280,],[$Notes Payable,$34,000,],[$Unearned Rent Revenue,$21,080,],[$Rent Revenue,$102,000,,],[$Interest Expense,$23,800,],[$Salaries and Wages Expense,,$]]$

An analysis of the accounts shows the following.

The equipment depreciates $$476$ per month.

Half of the unearned rent revenue was earned during the quarter.

Interest of $$680$ is accrued on the notes payable.

Supplies on hand total $$1445$