The ledger of Swifty Corporation on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Credit Debit $3,440 4,320 27,300 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense $8,190 18,500 11,050 60,200 0 13,400 An analysis of the accounts shows the following. 1. 2. 3. The equipment depreciates $350 per month. Half of the unearned rent revenue was earned during the quarter. Interest of $420 is accrued on the notes payable. Supplies on hand total $840. Insurance expires at the rate of $480 per month. 4. 5. Debit Credit No. Date Account Titles and Explanation Mar. 1. 31 2. Mar. 31 3. Mar. 31 4. Mar. 31 5. Mar 31 Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (If no entry is required, select "No Entry for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually)