A partial tabular summary for Marigold Corp. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared.

	Assets							=	Liabilities					+	Stockholders Equity
	Supplies	+	Prepd Insur.	+	Equip.	-	Acc. Depr.- Equip.		Int. Pay.	+	Notes Pay.	+	Unearn. Rent Rev.		Com. Stock	+	Retained Earnings
								=						+			Rev.	-	Exp.	-	Div
Bal.	2,520		3,024		21,000		- 7,056				16,800		10,416

An analysis of the accounts shows the following.

1.		The equipment depreciates $ 236 per month.
2.		Half of the rental services related to unearned rent revenue was provided during the quarter.
3.		Interest of $ 336 is accrued on the notes payable.
4.		Supplies on hand total $ 714.
5.		Insurance expires at the rate of $ 336 per month.

Prepare a tabular summary to record adjustments at March 31, assuming that adjustments are made quarterly. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.)

	Assets							=	Liabilities					+	Stockholders Equity
	Supplies	+	Prepaid Insurance	+	Equip.	-	Acc. Depr.- Equip.		Int. Pay.	+	Notes Pay.	+	Unearn. Rent Rev.		Com. Stock	+	Retained Earnings
								=						+			Rev.	-	Exp.	-	Div
Bal.	2,520		3,024		21,000		- 7,056		0		16,800		10,416
1.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title: Salaries & Wages Expense/Utilities Expense/Insurance Expense/Interest Expense/Rent Revenue/Depreciation Expense/Supplies Expense
2.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title: Utilities Expense/Interest Expense/Insurance Expense/Depreciation Expense/Rent Revenue/Supplies Expense/Salaries & Wages Expense
3.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title: Interest Expense/Salaries & Wages Expense/Supplies Expense/Depreciation Expense/Insurance Expense/Utilities Expense/Rent Revenue
4.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title: Supplies Expense/Rent Revenue/Insurance Expense/Utilities Expense/Salaries & Wages Expense/Interest Expense/Depreciation Expense
5.	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an account title: Rent Revenue/Insurance Expense/Supplies Expense/Utilities Expense/Salaries & Wages Expense/Depreciation Expense/Interest Expense