The ledger of Wildhorse Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Salaries and Wages Expense Debit Credit $3,348 2,583 22,940 $8,736 20,800 3,600 64,620 -0- 13.670 An analysis of the accounts shows the following. 1. The equipment depreciates $260 per month. 2. One-third of the unearned rent was recognized as revenue during the quarter. Interact of $520 is accrued on the noter nauable