The ledger of Buerhle, Inc. on March 31, 2010, includes the following selected accounts before adjusting entries.

Debit

Credit

Prepaid Insurance

2,400

Office Supplies

2,500

Office Equipment

30,000

Unearned Revenue

10,000

An analysis of the accounts shows the following:

1. Insurance expires at the rate of $300 per month.

2. Supplies on hand total $900.

3. The office equipment depreciates $500 per month.

4. 2/5 of the unearned revenue was earned in March.

Prepare the adjusting entries for the month of March.