Current Attempt in Progress

A partial tabular summary for Crane Rental Agency on March $31$ of the current year includes the accounts below before adjustments

have been prepared.

An analysis of the accounts shows the following.

The equipment depreciates $$296$ per month.

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

Interest of $$416$ is accrued on the notes payable.

Supplies on hand total $$884.$

Insurance expires at the rate of $$416$ per month.

Prepare a tabular summary to record adjustments at March $31,$ assuming that adjustments are made quarterly.

Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.

Increases in expenses require a negative sign or parentheses.

Increases in Accumulated Depreciation require a negative sign or parentheses.