1) Base on the following information, prepare the adjusting journal entries on March 31 for the month March. - The wage accrued for all part-time employees was $100,000 by end of the month -The useful life of an equipment is 10 years with original value $70,000 and estimated residual value $10,000. - A training services valued $65,000 were rendered in March which client had made $30,000 payment in advance. The residual $35,000 was paid in cash. - On March 31, HSBC Bank owes XYZ Co. interest of $8,000. The interest will be paid on April 1st. XYZ Company Limited General Journal March 31, 20XX. Debit Credit Item 1 March accrued wage owed to employees 2 March depreciation adjustment 3 March unearned revenue adjustment 4 March interest revenue accrued