Theledger of Kingbird, Incion March 31 of the current year includes the selected accounts below before adjustingentries have been prepared. An analysis of the accounts shows the following. 1. The equipment depreciates $672 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $960 is accrued on the notes payable. 4. Supplies on hand total $2,040. 5. Insurance expires at the rate of $960 per 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 tities and enter Ofor the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)