The ledger of Oriole Rental Agency on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense Debit Credit $5,100 6,120 42,500 $14,280 34,000 21,080 102,000 0 23,800 An analysis of the accounts shows the following. 1. The equipment depreciates $476 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $680 is accrued on the notes payable. 4. Supplies on hand total $1,445. 5. Insurance expires at the rate of $680 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation 1. Mar. 31 2. Mar. 31 3. Mar. 31 Debit D Credit Mar. 31 Mar. 31