The ledger of Waterway Rental Agenty 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. No. Date Account Titles and Explanation Debit Credit 1. Mar. 31 2. Mar. 31 3. Mar 31 4. Mar 31 Mat. 31 5. Mar. 31