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

		Debit		Credit
Prepaid Insurance		$ 12,600
Supplies		2,700
Equipment		25,000
Accumulated DepreciationEquipment				$ 8,400
Notes Payable				24,000
Unearned Rent Revenue				10,700
Rent Revenue				58,000
Interest Expense		0
Salaries and Wages Expense		11,000

An analysis of the accounts shows the following.

1.		The equipment depreciates $400 per month.
2.		One-third of the unearned rent revenue was earned during the quarter.
3.		Interest totaling $600 is accrued on the notes payable for the quarter.
4.		Supplies on hand total $880.
5.		Insurance expires at the rate of $700 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. Round answers to 0 decimal places, e.g. 5,275.)