Akram Fun is operating his own gaming business, Fun Unlimited. The unadjusted trial balance for Fun Unlimited at March 31, 2021 had the following normal balances. The company prepares quarterly financial statements. Account Titles . . . . . . . . . . $ Accounts Payable . . . . . . . . . . . . . 3650 Accounts Receivable . . . . . . . . . . 5900 Akram Fun, Capital . . . . . . . . . . 19000 Cash . . . . . . . . . . . . . . . . . . . . . . . 53500 Depreciation Expense - Equipment . . . . . . . . . . 340 Depreciation Expense - Machinery . . . . . . . . . . 110 Equipment . . . . . . . . . . . . . . . . . 8300 Interest payable . . . . . . . . . . . . . . 1000 Interest Revenue . . . . . . . . . . . . . 670 Machinery . . . . . . . . . . . . . . . . 5300 Notes Payable . . . . . . . . . . . . . 40800 Prepaid Insurance . . . . . . . . . . 2700 Rent Expense . . . . . . . . . . . . . . 330 Service Revenue . . . . . . . . . . . . 3200 Supplies . . . . . . . . . . . . . . . . . . . 300 Unearned Service Revenue . . 3600 Utilities Expense . . . . . . . . . . . . 480 Other Data: Errors: 1. A debit posting of $2700 to the Accounts Receivable account was made twice. 2. A payment for Utilities Expense was recorded as $250 instead of $520. Adjustments: 3. The annual interest rate on Notes Payable is 20 %. (The Notes Payable was issued on February 1, 2021) 4. Fun Unlimited has separate insurance policies on its equipment and its machinery. Policy ABC on the equipment, which was purchased on March 1, 2020 for $2500, has a term of one year. Policy XYZ on the machinery, which was purchased on March 1, 2021 for $3900, has a term of three years. 5. Fun Unlimited has 7 salaried employees. Salaries are paid every Thursday for the current week. 4 employees receive a salary of $300 each per week, while the rest of the employees receive a salary of $500 each per week. Employees work five days a week (Sunday to Thursday) and they do not work on weekends (Friday and Saturday). Assume March 31 is a Monday. All the employees work through March 31st.

Instructions: (a) Journalize the correcting entries for the 3-month period January 1, 2021March 31, 2021. (b) Journalize the adjusting entries for the 3-month period January 1, 2021March 31, 2021. (c) Journalize the closing entries for Interest Revenue,Salaries Expense and Utilities Expense for the 3-month period January 1, 2021March 31, 2021.