The ledger of Pina Colada Corp. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared Debit Credit $3,140 3,960 24,300 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense $7,290 19,900 10,750 61,200 14,500 An analysis of the accounts shows the following 1. The equipment depreciates $290 per month 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $490 is accrued on the notes payable. 4. Supplies on hand total $890 5. Insurance expires at the rate of $440 per month Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 1. Mar. 31 2. Mar. 31 3. Mar. 31 4. Mar. 31 5. Mar. 31