The ledger of Windsor, Inc. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Debit Credit $3,300 3,960 27.500 $9.240 22.000 13,640 66,000 0 15,400 Salaries and Wages Expense An analysis of the accounts shows the following An analysis of the accounts shows the following. 1. The equipment depreciates $308 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $440 is accrued on the notes payable. 4. Supplies on hand total $935, 5. Insurance expires at the rate of $440 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. (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 and Explanation 1 Mar. 31 Debit Credit No. Date Account Titles and Explanation Debit Credit 1. Mar. 31 2 Mar. 31 3. Mar. 31 4. Mar. 31 5. Mar. 31