5. Enter the unadjusted trial balance on an end-of-period spreadsheet/worksheet and complete the worksheet.

At the end of March, the following adjustment data were assembled. Use this data to complete instructions ( 5 ) and ( 6 ):

a. Supplies on hand were $ 1,200.

b. Rent expired during the month was $ 3,200.

c. Unearned fees at the end of the month were $ 4,000.

d. Insurance expired during the month was $ 600.

e. Accrued salaries payable were $ 480.

f. Depreciation on equipment during the month was $ 660.

Sam started Samuel Technology Service in February, 2015. The following transactions occurred in March, 2015:

Mar 1 Received cash from customers on account, $ 3,500.

2 Paid cash for advertising on a local website, $ 600.

3 Received cash from customers as an advance payment for technical support services to be provided in the future, $ 5,000.

6 Paid technician $ 1,500 in salary, including the amount owed at the end of February.

8 Paid $ 800 on account.

12 Billed customers for services provided on account, $ 12,200.

16 Received $ 7,750 cash for fees earned for jobs completed.

17 Paid technician $ 1,500 in salary.

18 Purchased supplies on account, $ 800.

20 Received $ 16,400 cash for fees earned for jobs completed.

21 Billed customers for services provided on account, $ 6,400.

23 Received cash from customers on account, $ 19,000.

26 Paid phone bill for the month, $ 240.

28 Paid electricity bill for the month, $ 580.

30 Billed customers for services provided on account, $ 7,800.

31 Received cash from customers on account, $ 10,200.

31 Sam withdrew $16,000 for personal use