The ledger of Splish Brothers Inc. on March 31, 20XX, includes the following selected accounts before adjusting entries for the month of March. Debit Credit Supplies 2,570 Prepaid Insurance 2,695 Equipment 30,180 Unearned Revenue 15,600 An analysis of the accounts shows the following.

1. Insurance expires at the rate of $370 per month.

2. Supplies on hand total $970.

3. The equipment depreciates $240 per month.

4. During March, services were performed for two-fifths of the unearned revenue.

Prepare the adjusting entries for the month of March. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount 2. enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount 3. enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount 4. enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount