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

		Debit		Credit
Prepaid Insurance		$ 14,400
Supplies		3,000
Equipment		31,250
Accumulated DepreciationEquipment				$ 8,800
Notes Payable				22,000
Unearned Rent Revenue				10,800
Rent Revenue				60,000
Interest Expense		0
Salaries and Wages Expense		12,000

An analysis of the accounts shows the following.

1.		The equipment depreciates $500 per month.
2.		One-third of the unearned rent revenue was earned during the quarter.
3.		Interest of $550 is accrued on the notes payable.
4.		Supplies on hand total $720.
5.		Insurance expires at the rate of $800 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 the amount is entered. Do not indent manually.)