Ahuna, Inc., provides in-home cooking lessons to its clients. The companys trial balance dated March 1, 2015, is shown below:

		Ahuna, Inc
		Trial balance
		1-Mar-15
Cash	$	6,700.00
Accounts Receivables	$	1,800.00
Cooking Supplies	$	800.00
Accounts Payable			$	1,300.00
Dividends Payable			$	500.00
Dividends	$	500.00
Capital Stock			$	7,000.00
Retained Earnings			$	1,400.00
Client Revenue			$	5,800.00
Salaries Expense	$	4,100.00

Travel Expense	$	1,500.00
Printing Expense	$	600.00
	$	16,000.00	$	16,000.00

Ahuna engaged in the following transactions in March:

Mar. 3 Collected a $1,200 account receivable from Kim Mitchell.

Mar. 11 Purchased cooking supplies for $700 cash.

Mar. 15 Paid $200 of outstanding accounts payable.

Mar. 20 Issued additional shares of capital stock for $4,000 cash.

Mar. 24 Recorded $6,200 of client revenue on account.

Mar. 27 Paid March salaries of $900.

Mar. 30 Recorded and paid March travel expenses of $400.

Mar. 31 Recorded $300 in printing expenses for recipe books. Payment is due April 12.

Instructions

Record the companys March transactions in general journal form. Include a brief explanation of the transaction as part of each journal entry.

Post each entry to the appropriate ledger accounts

Prepare a trial balance dated March 31, 2015. (Hint: Retained Earnings will be reported at the same amount as it was on March 1).