The ledger ofWindsor, 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 $308per month.

2.Half of the unearned rent revenue was earned during the quarter.

3.Interest of $440is accrued on the notes payable.

4.Supplies on hand total $935.

5.Insurance expires at the rate of $440per 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 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)