The ledger of Whispering Winds Corp. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared.

		Debit		Credit
Supplies		$ 4,200
Prepaid Insurance		5,040
Equipment		35,000
Accumulated DepreciationEquipment				$ 11,760
Notes Payable				28,000
Unearned Rent Revenue				17,360
Rent Revenue				84,000
Interest Expense		0
Salaries and Wages Expense		19,600

An analysis of the accounts shows the following.

1.		The equipment depreciates $ 392 per month.
2.		Half of the unearned rent revenue was earned during the quarter.
3.		Interest of $ 560 is accrued on the notes payable.
4.		Supplies on hand total $ 1,190.
5.		Insurance expires at the rate of $ 560 per month.

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 0 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	enter an account title to record the first transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the first transaction	Enter a debit amount	Enter a credit amount
2.	Mar. 31	enter an account title to record the second transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the second transaction	Enter a debit amount	Enter a credit amount
3.	Mar. 31	enter an account title to record the third transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the third transaction	Enter a debit amount	Enter a credit amount
4.	Mar. 31	enter an account title to record the fourth transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the fourth transaction	Enter a debit amount	Enter a credit amount
5.	Mar. 31	enter an account title to record the fifth transaction	Enter a debit amount	Enter a credit amount
		enter an account title to record the fifth transaction	Enter a debit amount	Enter a credit amount