5 LO19 (8 marks)In reviewing the accounts on March 31 for the year just ended, DigiTech discovered the following: a.DigiTech owns the building that it occupies. Part of the building is rented to E-Quip Company for $4,150 per month. E-Quip had not paid the March rent as at March 31. b.Services performed but unrecorded at March 31 totalled $8,400. c.Interest for the month of March had accrued on a note receivable in the amount of $640.d.On February 1, DigiTech signed a $34,500 six-month contract to perform services for a client. DigiTech has been providing the services but as of March 31 no cash had been received. Using the information provided above, prepare the annual adjusting journal entries at March 31