The ledger of Jahnke Inc on March 31 2017 includes
The ledger of Jahnke, Inc. on March 31, 2017, 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 $1,100.
3. The equipment depreciates $480 per month.
4. During March, services were performed for two-fifths of the unearned service revenue.
Prepare the adjusting entries for the month ofMarch.
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