The ledger of Wildhorse Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. Debit Credit Prepaid Insurance $7,024 Supplies 5,850 Equipment 52,000 Accumulated Depreciation-Equipment $16,380 Notes Payable 32,500 Unearned Rent Revenue. 14,430) Rent Revenue 117,000 Interest Expense 0 Salaries and Wages Expense 26,000 An analysis of the accounts shows the following. 1. The equipment depreciates $780 per month. 2. Two-thirds of the unearned rent revenue was earned during the quarter. 3. The note payable is dated January 1 and bears 12% interest. 4. Supplies on hand total $1,040. 5. The insurance policy is a two-year policy dated January 1. 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 1. Mar. 31 Depreciation Expense Depreciation Expense Accumulated Depreciation-Equipment 2. Mar. 31 Unearned Rent Revenue Rent Revenue 3. Mar. 31 Interest Expense Interest Payable 4. Mar. 31 Supplies Expense Supplies Debit Credit 2. Mar. 31 Unearned Rent Revenue Rent Revenue 3. Mar. 31 Interest Expense Interest Payable 4. Mar. 31 Supplies Expense Supplies 5. Mar. 31 Insurance Expense Prepaid Insurance