On March 31, 2021, Swifty Rental Agency Inc's trial balance included the following selected unadjusted account balances. The company's year end is December 31 and it adjusts its accounts quarterly. Credit Debit $13.800 2,800 22.400 Prepaid insurance Supplies Equipment Accumulated depreciation-equipment Deferred revenue Loan payable, due 2023 Rent income Salaries expense $ 5.100 9.810 19,200 31.100 14,300 An analysis of the accounts shows the following: 1 2 3 The equipment, which was purchased on January 1, 2020, is estimated to have a useful life of four years. The company uses straight-line depreciation One third of the deferred revenue related to rent is still unearned at the end of the quarter. The bank loan payable has an interest rate of 6%. Interest is paid on the first day of each following month and was last paid March 1, 2021 Supplies on hand total 5830 at March 31, The one year insurance policy was purchased for $13.800 on January 1, Income tax is estimated to be $3.100 for the quarter. 4 5. 6 Date Account Titles and Explanation Debit Credit Mar. 31 31 31 31 31 33