The ledger of Sheffield Corp. on March 31, 2022, includes the following selected accounts before adjusting entries. Debit Credit Prepaid Insurance $2,640 Supplies 2,750 Equipment 33,000 Unearned Service Revenue $9,900 An analysis of the accounts shows the following. 1. Insurance expires at the rate of $330 per month. Supplies on hand total $1,210. 3. The equipment depreciates at $550 per month. 4. During March, services were performed for two-fifths of the unearned service revenue. Prepare the adjusting entries for the month of March (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts) 2 No. Date Account Titles and Explanation 1. Mar. 31 Mar. 31 2. 3. 4. Mar. 311 Mar. 31 Debit Credit