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.

An analysis of the accounts shows the following.

The equipment depreciates $$278$ per month.

Half of the rental services related to unearned rent revenue was provided during the quarter.

Interest of $$392$ is accrued on the notes payable.

$,$ Supplies on hand total $$833.$

Insurance expires at the rate of $$392$ 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.$)$