urrent Attempt in Progress -12 The ledger of Bourque Rental Agency on March 31, 2021, includes the following selected accounts before preparing quarterly adjusting entries: Credit Debit $13,300 3,320 37,280 Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Unearned Revenue Notes Payable Rent Revenue Salaries Expense $9,320 10,000 28,800 30,000 13,300 An analysis of the accounts shows the following: 1. 2. 3. The equipment has a four-year useful life. One-quarter of the unearned rent is still unearned on March 31, 2021. The note payable has an interest rate of 4%. Interest is paid every June 30 and December 31. Supplies on hand at March 31 total $950, The one-year insurance policy was purchased on January 1, 2021. As at March 31, a tenant owed Bourque $780 for the month of March 4. 5. 6