The ledger of witzling inc on march 31 2012 includes the

Question

The ledger of Witzling, Inc. on March 31, 2012, includes the following selected accounts before adjusting entries.

An analysis of the accounts shows the following:

1. Insurance expires at the rate of $300 per month.
2. Supplies on hand total $900.
3. The office equipment depreciates $200 per month.
4. 2/5 of the unearned service revenue was earned in March.

Prepare the adjusting entries for the month of March.