Shown below is a partial trial balance for a company. Journalize the quarterly adjusting entries listed below the trial balance using additional accounts as needed.

Prepaid Insurance	2,100
Supplies	3,925
Equipment	42,000
Accum. Depr. Equipment		2,000
Notes Payable		10,000
Salary Expense	18,500

1. Insurance expired during the quarter totaled $1,600
2. Supplies remaining on hand total $1,900
3. Total interest accrued on the note payable equals $185
4. Depreciation on the equipment is $250 per month
5. Accrued salaries equals $4,700

	Account Title	Debit	Credit
1
2
3
4
5