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

March		1		Brooks invested $175,000 cash along with $28,000 in office equipment in the company in exchange for common stock.
		2		The company prepaid $7,500 cash for six months' rent for an office. Hint: Debit Prepaid Rent for $7,500.
		3		The company made credit purchases of office equipment for $4,700 and office supplies for $2,200. Payment is due within 10 days.
		6		The company completed services for a client and immediately received $4,000 cash.
		9		The company completed a $11,100 project for a client, who must pay within 30 days.
		12		The company paid $6,900 cash to settle the account payable created on March 3.
		19		The company paid $8,200 cash for the premium on a 12-month insurance policy. Hint: Debit Prepaid Insurance for $8,200.
		22		The company received $3,200 cash as partial payment for the work completed on March 9.
		25		The company completed work for another client for $4,000 on credit.
		29		The company paid a $5,700 cash dividend.
		30		The company purchased $800 of additional office supplies on credit.
		31		The company paid $1,100 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.