The ledger of Sheffield Rental Agency on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. An analysis of the accounts shows the following. 1. The equipment depreciates $420 per month. 2. Haif of the unearned fent reverue was earned during the quarter. 3. Interest of $600 is accrued on the notes powable. 4 Supplien on hand totat $1275. 5. Insurance expires at the rate of $000 per month. Prepare the adjusting entries at March 31, asuming thar adpustinc entries are nude ousterly aht aff debit entries before credir entrles. If no entry is regaired, ielect "No Entry' for the account titles and enter o for the amounts. Credit occount titles are automatically indenfed inhen the amount is entered Do not indent manually)