\begin{tabular}{rr|lr} \multicolumn{5}{c}{ Cash } & \\ \hline 3/1 & 16,200 & 3/1 & 8,600 \\ 3/1 & 6,600 & 3/2 & 1,500 \\ 3/21 & 1,730 & 3/3 & 2,700 \\ & & 3/18 & 540 \\ & & 3/20 & 1,890 \\ & & 3/31 & 380 \\ & & 3/31 & 970 \\ \hline 3/31 Bal. & 7,950 & & \end{tabular} Prepaid Rent \begin{tabular}{lr|lr} \hline 3/2 & 1,500 & 3/31 & 500 \\ \hline 3/31Bal. & 1,000 & & \end{tabular} Prepaid Insurance \begin{tabular}{ll|lr} \hline 3/3 & 2,700 & 3/31 & 450 \\ \hline 3/31Bal & 2,250 & & \\ \hline \end{tabular} Equipment \begin{tabular}{lr|r} \hline 3/1 & 8,600 & \\ \hline 3/31Bal & 8,600 & \end{tabular} Accumulated Depreciation-Equipment \begin{tabular}{l|lr} \hline & 3/31 & 270 \\ \hline & 3/31Bal. & 270 \end{tabular} \begin{tabular}{l|lr} \multicolumn{3}{c}{ Notes Payable } \\ \hline & 3/1 & 6,600 \\ \hline & 3/31 Bal & 6,600 \end{tabular} Salaries and Wages Payable \begin{tabular}{l|lr} \hline & 3/31 & 1,170 \\ \hline & 3/31 Bal. & 1,170 \end{tabular} \begin{tabular}{|l|lr} \multicolumn{3}{c|}{ Interest Payable } \\ \hline & 3/31 & 33 \\ \hline & 3/31Bal & 33 \end{tabular} \begin{tabular}{|l|rr} \multicolumn{3}{c|}{ Common Stock } \\ \hline & 3/1. & 16,200 \\ \hline & 3/31Bal & 16,200 \end{tabular} Retained Earnings \begin{tabular}{rr|lr} \multicolumn{5}{c}{ Cash } & \\ \hline 3/1 & 16,200 & 3/1 & 8,600 \\ 3/1 & 6,600 & 3/2 & 1,500 \\ 3/21 & 1,730 & 3/3 & 2,700 \\ & & 3/18 & 540 \\ & & 3/20 & 1,890 \\ & & 3/31 & 380 \\ & & 3/31 & 970 \\ \hline 3/31 Bal. & 7,950 & & \end{tabular} Prepaid Rent \begin{tabular}{lr|lr} \hline 3/2 & 1,500 & 3/31 & 500 \\ \hline 3/31Bal. & 1,000 & & \end{tabular} Prepaid Insurance \begin{tabular}{ll|lr} \hline 3/3 & 2,700 & 3/31 & 450 \\ \hline 3/31Bal & 2,250 & & \\ \hline \end{tabular} Equipment \begin{tabular}{lr|r} \hline 3/1 & 8,600 & \\ \hline 3/31Bal & 8,600 & \end{tabular} Accumulated Depreciation-Equipment \begin{tabular}{l|lr} \hline & 3/31 & 270 \\ \hline & 3/31Bal. & 270 \end{tabular} \begin{tabular}{l|lr} \multicolumn{3}{c}{ Notes Payable } \\ \hline & 3/1 & 6,600 \\ \hline & 3/31 Bal & 6,600 \end{tabular} Salaries and Wages Payable \begin{tabular}{l|lr} \hline & 3/31 & 1,170 \\ \hline & 3/31 Bal. & 1,170 \end{tabular} \begin{tabular}{|l|lr} \multicolumn{3}{c|}{ Interest Payable } \\ \hline & 3/31 & 33 \\ \hline & 3/31Bal & 33 \end{tabular} \begin{tabular}{|l|rr} \multicolumn{3}{c|}{ Common Stock } \\ \hline & 3/1. & 16,200 \\ \hline & 3/31Bal & 16,200 \end{tabular} Retained Earnings