The ledger of Piper Rental Agency on March 31 of the current year included the following selected accounts before adjusting entries have been prepared.?

1. Mar. 31 Depreciation Expense ($400 X 3)   1,200

Accumulated Depreciation-

  Equipment   1,200

2. 31 Unearned Rent 3,300

Rent Revenue ($9,900 X 1/3) 3,300

3. 31 Interest Expense   500

Interest Payable   500

4. 31 Supplies Expense 2,100

Supplies ($2,800 - $700) 2,100

5. 31 Insurance Expense ($200 X 3)   600

Prepaid Insurance   600