The ledger of Buerhle, Inc. on March 31, 2011, includes the following selected accounts before adjusting entries.
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.