View Policies -/3 1 Current Attempt in Progress The ledger of Pina Colada Corp. on March 31 of the current year includes the selected accounts, shown below, before quarterly adjusting entries have been prepared. Prepaid Insurance Supplies Equipment Accumulated Depreciation-Equipment Notes Payable Unearned Rent Revenue Rent Revenue Interest Expense Debit Credit $1,800 3,400 18,750 $8,600 21,000 9,900 61.000 0 11,000 Salaries and Wages Expense An analysis of the accounts shows the following