The ledger of Sheridan Company on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared.

		Debit		Credit
Supplies		$3,740
Prepaid Insurance		1,890
Equipment		28,300
Accumulated DepreciationEquipment				$8,490
Notes Payable				18,500
Unearned Rent Revenue				11,400
Rent Revenue				61,600
Interest Expense		0
Salaries and Wages Expense		12,600

An analysis of the accounts shows the following.

1.		The equipment depreciates $280 per month.
2.		Half of the unearned rent revenue was earned during the quarter.
3.		Interest of $550 is accrued on the notes payable.
4.		Supplies on hand total $910.
5.		Insurance expires at the rate of $210 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