The ledger of Sunland Rental Agency on March 31 of the currant year includes the sel ected accounts below before adiusting entries have been preparsd. An analysis of the accounts shows the following. 1. The acuipment depreciates $700 per month. 2. Half of the unearned rent revanue was earned during the quarter. 3. Interest of $1,000 is accruad on the notes payable. 4. Supplies on hand total $2,125. 5. Insurance expires at the rate of $1,000 per month. Prepare the adjusting antries at March 31, assuming that ad.usting entries ars made quarterly. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are autamatically indented when the amount is entered. Do not indent manually.]