The ledger of Villa Rental Agency on March 31 of the current year includes the selected accounts, shown below, before adjusting entries have been prepared. Debit Credit Prepaid Insurance 3,600 Supplies 3,000 Equipment 18,800 Accumulated Depreciation-Equipment Notes Payable 8,400 23,000 Unearned Rent Revenue Rent Revenue 10,500 60,000 Interest Expense 0 Salaries and Wages Expense 14,000