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

		Debit		Credit
Prepaid Insurance		$ 10,800
Supplies		2,800
Equipment		31,250
Accumulated DepreciationEquipment				$ 8,700
Notes Payable				20,000
Unearned Rent Revenue				10,800
Rent Revenue				60,000
Interest Expense		0
Salaries and Wages Expense		17,000

An analysis of the accounts shows the following.

1.		The equipment depreciates $500 per month.
2.		One-third of the unearned rent revenue was earned during the quarter.
3.		Interest of $500 is accrued on the notes payable.
4.		Supplies on hand total $750.
5.		Insurance expires at the rate of $600 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 automatically indented when the amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Mar. 31
2.	Mar. 31
3.	Mar. 31
4.	Mar. 31
5.	Mar. 31