The ledger of Nash Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. Debit Credit Prepaid Insurance $3,492 Supplies 2,593 Equipment 25,040 Accumulated Depreciation-Equipment $7,743 Notes Payable 20,290 Unearned Rent Revenue 4,080 Rent Revenue 61,870 Interest Expense –0– Salaries and Wages Expense 15,040An analysis of the accounts shows the following. 1. The equipment depreciates $616 per month. 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $880 is accrued on the notes payable. 4. Supplies on hand total $1,870. 5. Insurance expires at the rate of $880 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 Expenses.