The ledger of Sunland Company on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. Debit Credit Supplies Prepaid Insurance Equipment $3,060 3.672 25.500 Accumulated Depreciation-Equipment $8,568 Notes Payable Unearned Rent Revenue Rent Revenue 20,400 12,648 61,200 Interest Expense 0 Salaries and Wages Expense 14,280