The ledger of Cheyenne Corp. on March 31, 2019, includes the following selected accounts before adjusting entries. Debit Credit Prepaid Insurance 2,700 Supplies 3,000 Equipment 32,200 Unearned Service Revenue 8,900 An analysis of the accounts shows the following. 1. Insurance expires at the rate of $400 per month. 2. Supplies on hand total $1,200. 3. The equipment depreciates $400 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. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)