Current Attempt in Progress The ledger of Windsor, Inc. on March 31, 2017, includes the following selected accounts before adjusting entries. Credit Debit Supplies 2,820 Prepaid Insurance 2,640 25,500 Equipment Unearned Service Revenue 11,600 An analysis of the accounts shows the following. 1. Insurance expires at the rate of $330 per month. 2. Supplies on hand total $955. 3. The equipment depreciates $170 per month. 4. During March, services were performed for two-fifths of the unearned service revenue. Prepare the adjusting entries for the month of March. (If no entry is required, select "No Entry" for the account titles and enter O for the an No. Account Titles and Explanation Debit Credit 1. 2. 3. 4.

31-Mar

Dr Insurance expense$ 330

Cr Prepaid Insurance $ 330

31-Mar

Dr Supplies expense$ 1,865

Cr Supplies $ 1,865

31-Mar

Dr Depreciation expense$ 170

Cr Accumulated Depreciation - Equipment $ 170

31-Mar

Dr Unearned Service Revenue$ 4,640

Dr Service Revenue $ 4,640

Explanation:

Preparation of the adjusting entries for the month of March

Windsor Inc.

Journal entries

31-Mar

Dr Insurance expense$ 330

Cr Prepaid Insurance $ 330

31-Mar

Dr Supplies expense$ 1,865

(2,820-955)

Cr Supplies $ 1,865

31-Mar

Dr Depreciation expense$ 170

Cr Accumulated Depreciation - Equipment $ 170

31-Mar

Dr Unearned Service Revenue$ 4,640 (11,600*2/5)

Dr Service Revenue $ 4,640

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