A partial tabular summary for Windsor, Inc. on March 31 of the current year includes the selected accounts below before adjusting entries have been prepared. Assets Liabilities Stockholders' Equity Acc. Unearn Retained Earnings. Prepd Depre Int. Notes Supplies + Insur. + Equip. Equip. Pay. + Pay. + Rent Rev. Com. + Stock + Rev.- Exp. Div Bal. 2,760 3,312 23,000 -7,728 18,400 11,408 An analysis of the accounts shows the following 1. The equipment depreciates $260 per month. 2 Half of the rental services related to unearned rent revenue was provided during the quarter. 3. Interest of $368 is accrued on the notes payable. 4. Supplies on hand total $782. 5. Insurance expires at the rate of $368 per month.