The ledger of Wildhorse Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. 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. 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. (a) Prepare the adjusting entries at March 31 , assuming that adjusting entries are made quarterly. (List all debi) credit entries. If no entry is required, select "No Entry" for the account titles and enter ofor the amou titles are automatically indented when the amount is entered. Do not indent manuqlly.) 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 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)