Denzel Brooks opened a Web consulting business called Venture Consultants and completed the following transactions in March.

March		1		Brooks invested $160,000 cash along with $24,000 in office equipment in the company in exchange for common stock.
		2		The company prepaid $6,500 cash for six months' rent for an office. Hint: Debit Prepaid Rent for $6,500.
		3		The company made credit purchases of office equipment for $3,700 and office supplies for $2,400. Payment is due within 10 days.
		6		The company completed services for a client and immediately received $5,500 cash.
		9		The company completed a $7,400 project for a client, who must pay within 30 days.
		12		The company paid $6,100 cash to settle the account payable created on March 3.
		19		The company paid $5,800 cash for the premium on a 12-month insurance policy. Hint: Debit Prepaid Insurance for $5,800.
		22		The company received $5,100 cash as partial payment for the work completed on March 9.
		25		The company completed work for another client for $4,490 on credit.
		29		The company paid a $4,900 cash dividend.
		30		The company purchased $700 of additional office supplies on credit.
		31		The company paid $1,300 cash for this month's utility bill.

Required: 1. Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Office Supplies (124); Prepaid Insurance (128); Prepaid Rent (131); Office Equipment (163); Accounts Payable (201); Common Stock (307); Dividends (319); Services Revenue (403); and Utilities Expense (690). 2. Post the journal entries from part 1 to the ledger accounts. 3. Prepare a trial balance as of the end of March

^{I did some already not sure if they are right}

VENTURE CONSULTANTS
Trial Balance
March 31
	Debit	Credit
Cash
Accounts receivable
Office supplies
Prepaid insurance
Prepaid rent
Common stock
Dividends
Services revenue
Utilities expense
Totals	$

101: Cash					106: Accounts Receivable
Date	Debit	Credit	Balance		Date	Debit	Credit	Balance
Mar 1	160,000		160,000		Mar 9	7,400		7,400
	5,500		165,500		Mar 25	4,490		11,890
	5,100		170,600		Mar 22		5,100	6,790
Mar 2		6,500	164,100
Mar 12		6,100	158,000
Mar 19		5,800	152,200
Mar 29		4,900	147,300
Mar 31		1,300	146,000
124: Office Supplies					128: Prepaid Insurance
Date	Debit	Credit	Balance		Date	Debit	Credit	Balance
Mar 3	2,400		2,400		Mar 19	5,800		5,800
Mar 30	700		3,100
131: Prepaid Rent					163: Office Equipment
Date	Debit	Credit	Balance		Date	Debit	Credit	Balance
Mar 2	6,500		6,500		Mar 1	24,000		24,000
					Mar 3	3,700		27,700
201: Accounts Payable					307: Common Stock
Date	Debit	Credit	Balance		Date	Debit	Credit	Balance
Mar 12	6,100		(6,100)		Mar 1		160,000	160,000
Mar 3		6,100	0				24,000	184,000
Mar 30		700	700
319: Dividends					403: Services Revenue
Date	Debit	Credit	Balance		Date	Debit	Credit	Balance
Mar 29	4,900		4,900		Mar 6		5,500	5,500
					Mar 9		7,400	12,900
					Mar 25		4,490	17,390
690: Utilities Expense
Date	Debit	Credit	Balance
Mar 31	1,300		1,300