4) Mr. Arian opened Arian's Carpet Cleaners on March 1, 2021. During March, the following transactions were completed. Mar. 1: Invested Br. 35,000 cash in a share of a business. Mar. 1: Purchased used Truck (equipment) for Br. 6,000, paying Br. 2,000 cash and the remaining balance on account. Mar. 3: Purchased cleaning supplies for Br. 1,500 on account. Mar. 5: Paid Br. 1,200 cash on one-year insurance policy effective March Mar. 14: Billed customers Br. 4,800 for cleaning services. Mar. 18: Paid Br. 1.500 cash on amount owed on Truck and Br. 500 on amount owed on cleaning supplies. Mar. 20: Paid Br. 7,000 cash for employee salaries. Mar. 21: Collected Br. 3,800 cash from customers billed on Mar. 28: Billed customers Br. 2,500 for cleaning services. Mar. 31: Paid advertising expenses of Br. 2000. Mar. 31: paid a dividend of Br. 3000. Requirements: 1) Journalize the March transactions. 2) Prepare necessary Ledger Accounts. 3) Prepare a Trial Balance at March 31 4) Journalize the following adjustments and prepare an adjusted Trial Balance: i. Earned but unbilled revenue at March 31 was Br. 1000. ii. iii. Depreciation on equipment for the month was Br. 200. One-twelfth of the insurance expired. iv. An inventory count shows Br. 400 of cleaning supplies on hand v. Accrued but unpaid employee salaries were Br. 700. 5) Prepare the worksheet 6) Prepare an income statement, a statement of owner's equity, and a statement of financial position. 7) Maintain the necessary closing entry.