The ledger of Shamrock Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared.

		Debit			Credit
Prepaid Insurance		$3,300
Supplies		3,065
Equipment		25,840
Accumulated Depreciation-Equipment					$8,542
Notes Payable					19,460
Unearned Rent Revenue					6,780
Rent Revenue					55,570
Interest Expense		0
Salaries and Wages Expense		13,710

An analysis of the accounts shows the following.

1.		The equipment depreciates $261 per month.
2.		One-third of the unearned rent was recognized as revenue during the quarter.
3.		Interest of $530 is accrued on the notes payable.
4.		Supplies on hand total $664.
5.		Insurance expires at the rate of $275 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)