The ledger of Windsor Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared.

		Debit			Credit
Prepaid Insurance		$ 3,864
Supplies		2,637
Equipment		23,780
Accumulated Depreciation-Equipment					$ 8,654
Notes Payable					18,800
Unearned Rent Revenue					4,980
Rent Revenue					56,670
Interest Expense		0
Salaries and Wages Expense		15,100

An analysis of the accounts shows the following.

1.		The equipment depreciates $ 250 per month.
2.		One-third of the unearned rent was recognized as revenue during the quarter.
3.		Interest of $ 520 is accrued on the notes payable.
4.		Supplies on hand total $ 585.
5.		Insurance expires at the rate of $ 322 per month.

Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. Additional accounts are Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expenses. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)