Alif Hossain is operating his own mobile phone repair business, Mobi Land Limited. The unadjusted trial balance for Mobi Land Limited at March 31, 2021 had the following normal balances. The company prepares quarterly financial statements. Debit Items . . . . . . . . . . $ Cash . . . . . . . . . . 54200 Accounts Receivable . . . . . . . . . . 5200 Supplies . . . . . . . . . . 300 Prepaid Insurance . . . . . . . . . . 2600 Equipment . . . . . . . . . . 8000 Machinery . . . . . . . . . . 5200 Electricity Expense . . . . . . . . . . 470 Rent Expense . . . . . . . . . . 260 Depreciation Expense - Equipment . . . . . . . . . . 310 Depreciation Expense - Machinery . . . . . . . . . . 110 Credit Items . . . . . . . . . . $ Notes Payable . . . . . . . . . . 42000 Accounts Payable . . . . . . . . . . 3680 Interest payable . . . . . . . . . . 1000 Unearned Service Revenue . . . . . . . . . . 3700 Alif Hossain, Capital . . . . . . . . . . 19000 Service Revenue . . . . . . . . . . 3200 Interest Revenue . . . . . . . . . . 660 Other Data: 1. A debit posting of $2800 to the Accounts Receivable account was made twice. 2. A payment for Electricity Expense was recorded as $230 instead of $520. 3. The annual interest rate on Notes Payable is 20 %. (The Notes Payable was issued on February 1, 2021) 4. Mobi Land Limited has separate insurance policies on its equipment and its machinery. Policy ABC on the equipment, which was purchased on March 1, 2020 for $2600, has a term of one year. Policy XYZ on the machinery, which was purchased on March 1, 2021 for $3800, has a term of three years. 5. Mobi Land Limited 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 $700 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, Electricity Expense and Salaries Expense for the 3-month period January 1, 2021March 31, 2021.