The ledger of Waterway Rental Agency on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. An analysis of the accounts shows the following. 1. The equipment depreciates $812 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $1,160 is accrued on the notes payable. 4. Supplies on hand total $2,465. 5. Insurance expires at the rate of $1,160 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (List all debit entries before credit entries. 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.) No. Date Account Titles and Explanation Debit Credit 1. Mar. 31 2. Mar. 31 3. Mar. 31 4. Mar. 31 5. Mar. 31