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 $260 per month. 2. One-third of the unearned rent was recognized as revenue during the quarter. 3. Interest of $530 is accrued on the notes payable. 4. Supplies on hand total $692. 5. Insurance expires at the rate of $302 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. (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 tities and enter O for the amounts. List all debit entries before credit entries.)