The ledger of Pharoah Company on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared Debit Credit $3,510 2.250 25,500 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment $7,650 18,800 10,750 59,500 Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense 0 14,300 An analysis of the accounts shows the following 1. The equipment depreciates $ 300 per month. 2. Half of the unearned rent revenue was earned during the quarter Interest of $ 310 is accrued on the notes payable