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		$3,300
Prepaid Insurance		3,960
Equipment		27,500
Accumulated DepreciationEquipment				$9,240
Notes Payable				22,000
Unearned Rent Revenue				13,640
Rent Revenue				66,000
Interest Expense		0
Salaries and Wages Expense		15,400

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.