The ledger of Skysong, Inc. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Debit Credit Supplies $2,700 Prepaid Insurance 3,240 Equipment 22,500 Accumulated Depreciation Equipment $7,560 Notes Payable 18.000 Unearned Rent Revenue 11,160 Rent Revenue 54,000 Interest Expense Salaries and Wages Expense 12,600 An analysis of the accounts shows the following. 1. The equipment depreciates $252 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $360 is accrued on the notes payable. 4. Supplies on hand total $765. 5. Insurance expires at the rate of $360 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 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