1. Create a general journal to accrue for $3175 electricity charge for March, choose the appropriate account, date the journal 31/03/2022.

2. Create a general journal to expense $635 of prepaid insurance to profit and loss, date the journal 31/03/2022.

3. Create a general journal to accrue $10160 of income for service and repair work performed but not yet billed, date the journal 31/03/2022.