The ledger of Windsor, Inc. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared.

		Debit		Credit
Supplies		$3,640
Prepaid Insurance		4,140
Equipment		27,400
Accumulated DepreciationEquipment				$8,220
Notes Payable				19,800
Unearned Rent Revenue				10,700
Rent Revenue				61,900
Interest Expense		0
Salaries and Wages Expense		12,300

An analysis of the accounts shows the following.

1.		The equipment depreciates $340 per month.
2.		Half of the unearned rent revenue was earned during the quarter.
3.		Interest of $380 is accrued on the notes payable.
4.		Supplies on hand total $950.
5.		Insurance expires at the rate of $460 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly.