The ledger of Thurston Rental Agency on March 31 of the current year includes these selected accounts before adjusting entries have been prepared. Debits Credits Prepaid Insurance $3,600 Supplies 3,390 Equipment 25,000 Accumulated Depreciation-Equipment $8,400 Notes Payable 20,000 Unearned Rent Revenue 10,312 Rent Revenue 60,000 Interest Expense 0 Wage Expense 14,000 An analysis of the accounts shows the following. The equipment depreciates $278 per month. Half of the unearned rent revenue was earned during the quarter. Interest of $415 is accrued on the notes payable. Supplies on hand total $822. Insurance expires at the rate of $176 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. Date Account/Description Debit Credit 1)Mar 31 2) Mar 31 3)Mar 31 4)Mar 31 5) Mar 31