The ledger of Pina Colada Corp. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense Debit Credit $3,600 4,320 30,000 $10,080 24,000 14,880 72,000 0 16,800 An analysis of the accounts shows the following 1. The equipment depreciates $336 per month. 2 Half of the unearned rent revenue was earned during the quarter. 3. Interest of $480 is accrued on the notes payable. 4. Supplies on hand total $1,020. 5. Insurance expires at the rate of $480 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 O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually) 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 O for the amounts. Credit account titles are automatically Indented when the amount is entered. Do not indent manually) No. Date Account Titles and Explanation 1 Mar. 31 2 Mar. 31 3. Mar. 31 . 4. 4 Mar. 31 5. Mar. 31 I Debit Credit