The ledger of Windsor, Inc. 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 $260 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $368 should be accrued on the notes payable. 4. Supplies on hand total $782. 5. Insurance expires at the rate of $368 per month. Prepare the adjusting entries at March 31 , assuming that adjusting entries are made quarterly. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tites and enter Ofor the amounts) No. Date Account Titles and Explanation Debit Credit 1. Mar. 31 2. Mar. 31 3. Mar. 31 4. Mar. 31 5. Mar. 31