The ledger of Splish Brothers Inc. on March 31, 2022, includes the following selected accounts before adjusting entries. Debit Credit Prepaid Insurance $2,976 Supplies 3,100 Equipment 37,200 Unearned Service Revenue $11,160 An analysis of the accounts shows the following 1. Insurance expires at the rate of $372 per month. 2. Supplies on hand total $1.364. 3. The equipment depreciates at $620 per month. 4. During March, services were performed for two-fifths of the unearned service revenue. Prepare the adjusting entries for the month of March. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Date Account Titles and Explanation Debit Credit