The ledger of Sheridan Rental Agency on March 31 of the current year includes the following selected accounts, before adjusting entries have been prepared. An analysis of the accounts shows the following. 1. The equipment depreciates $430 per month. 2. One-third of the unearned rent revenue was earned during the quarter. 3. Interest of $575 should be accrued on the notes payable. 4. Supplies on hand total $580. 5. Insurance expires at the rate of $800 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 Expense. (List all debit entries before credit entries. 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 Depreciation Expense 1290 Accumulated Depreciation-Equipment 2. Mar. 31 Unearned Rent Revenue Rent Revenue 3. Mar. 31 Interest Expense 575 Interest Payable 575 4. Mar. 31 Supplies Expense 1740 Supplies \begin{tabular}{||r|} \hline 1740 \\ \hline \end{tabular} 5. Mar. 31 Insurance Expense Prepaid Insurance