Q 4) Adjusting entry as at March 31

General journal
Date Descriptions P/R Debit Credit
Depreciation expense 400.00
Accumulated depreciation 400.00
Unearned rent revenue 3,400.00
Rent revenue 3,400.00
Interest expense 500.00
Accrued notes payable 500.00
Supplies expense 2,050.00
Supplies 2,050.00
Insurance expense 900.00
Prepaid insurance 900.00