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

Exercise 4-9 A partial tabular summary for Whispering Winds Corp. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Assets Liabilities + Stockholders' Equity Unearn. Rent Com. Reatined Earnings Pay. + Notes Pay. + Rev. + Stock + Rev. -Exp. -Div Acc. Depr.Int. Supplies + Prepaid Insurance + Equip. - 3,870 Equip. Bal. 3,040 24,800 -7,440021,800 10,700 An analysis of the accounts shows the following. 1. The equipment depreciates $340 per month 2. Half of the unearned rent revenue was earned during the quarter. 3. Interest of $480 is accrued on the notes payable. 4. Supplies on hand total $950 5. Insurance expires at the rate of $430 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 partcular Asset, Liability or Equity item that was reduced.) Assets Liabilities Stockholders' Equity Retained Earnings Exp Acc. Depr.- Int. Pay Prepaid Unearn. Rent Com. +Stock SuppliesInsuranceEquip. Equip. + Notes Pay. Rev Rev Div Bal. 3,040 3,870 24,800 7,440 21,800 10,700 1. 3. 5