View Policies Current Attempt in Progress The ledger of Shamrock, Inc. on March 31, 2022, includes the following selected accounts before adjusting entries. An analysis of the accounts shows the following. 1. Insurance expires at the rate of $280 per month. 2. Supplies on hand total $890. 3. The equipment depreciates $170 per month. 4. During March, services were performed for two-fifths of the unearned service revenue. No. Account Titles and Explanation Debit Credit 1. Insurance Expense Prepaid Insurance 2. Supplies Expense Supplies 3. Depreciation Expense Accumulated Depreciation-Equipment 4. Unearned Service Revenue Service Revenue