The ledger of Sunland 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 $465 per month. 2. One-third of the unearned rent revenue was earned during the quarter. 3. Interest of $625 should be accrued on the notes payable. 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: (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) 2. Mar.31 3. Mar. 31 4. Mar. 31 5. Mar.31