The Trial Balance of Lan Agency on March31 of 2014 includes the selected accounts, shown below, before adjusting entries have been prepared. An analysis of the accounts shows the following. 1. The equipment depreciates $400 per month. 2. One-third of the unearned rent revenue was earned during the quarter. 3. Interest of $500 is accrued on the notes payable. 4. Supplies on hand total $900. 5. Insurance expires at the rate of $200 per month. Instructions Prepare adjusting entries at March 31, 2014, assuming that adjusting entries are made quarterly