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

		Debit			Credit
Prepaid Insurance		$3,888
Supplies		2,819
Equipment		24,670
Accumulated Depreciation-Equipment					$9,240
Notes Payable					18,140
Unearned Rent Revenue					3,450
Rent Revenue					64,660
Interest Expense		0
Salaries and Wages Expense		12,720

An analysis of the accounts shows the following.

1.		The equipment depreciates $248 per month.
2.		One-third of the unearned rent was earned as revenue during the quarter.
3.		Interest of $550 is accrued on the notes payable.
4.		Supplies on hand total $637.
5.		Insurance expires at the rate of $324 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expenses. (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.)

No.	Account Titles and Explanation	Debit	Credit
1.
2.
3.
4.
5.