The ledger of Danieal Rental Agency on March 31 of the current year includes the selected accounts, shown below, before adjusting entries have been prepared. Debit Credit Prepaid Insurance $ 8,640 Supplies 3,198 Equipment 19,375 Accumulated Depreciation-Equipment $ 6,820 Notes Payable 25,000 Unearned Rent Revenue 9,300 Rent Revenue 59,339 Interest Expense 0 Salaries and Wages Expense 15,808 An analysis of the accounts shows the following 1. The equipment depreciates $310 per month. 2. One-third of the unearned rent revenue was earned during the quarter. 3. Interest of $625 is accrued on the notes payable. 4. Supplies on hand total $759. 5. Insurance expires at the rate of $480 per month. Prepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. Additional accounts are: Depreciation Expense, Insurance Expense, Interest Payable, and Supplies Expense.