The ledger of Wildhorse Rental Agency on March $31$ of the current year includes the following selected accounts before adjusting entries have been prepared.

$\backslash$table$[[,$Debit,,Credit$],[$Prepaid Insurance,$$3,348,,],[$Supplies$,2,583,,],[$Equipment$,22,940,,],[$Accumulated Depreciation$-$Equipment,,$$8,736,],[$Notes Payable,,$20,800,],[$Unearned Rent Revenue,,$3,600,],[$Rent Revenue,,,$],[$Interest Expense,$-0-,,],[$Salaries and Wages Expense,$13,670,,]]$

An analysis of the accounts shows the following.

The equipment depreciates $$260$ per month.

One$-$third of the unearned rent was recognized as revenue during the quarter.

Interest of $$520$ is accrued on the notes payable.

Supplies on hand total $$640.$

Insurance expires at the rate of $$279$ per month.

Prepare the adjusting entries at March $31,$ assuming that adjusting entries are made quarterly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expense. $($Credit account titles are autonaticelly imdlented wisen anount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account tithes and enter $0$ for the amounts List all debit entries before credit emtries.$)$

No$.$ Account Titles and Explanation

$1.$

Depreciation Expense

Accumulated Depreciation$-$Equipment

$2.$ Unearned Rent Revenue

Rent Revenue

$3.$ Interest Expense

Interest Payable

$4.$

Supplies Expense

Supplies

$5.$ insurance Expense

Prepaid insurance

Debit

Credit

$520$

$$

$1943$

$$