The ledger of Perez Rental Agency on March 31 of the current year includes the accounts, shown below, before quarterly adjusting entries have been prepared. An analysis of the accounts shows the following. The equipment depreciates $400 per month. One-third of the unearned rent revenue was earned during the quarter. Interest totaling $500 is accrued on the notes payable for the quarter. Supplies on hand total $900. Insurance expires at the rate of $200 per month. Instructions 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