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

March $1$ Brooks invested $$170,000$ cash along with $$22,000$ in office equipment in the company in exchange for common stock.

March $2$ The company prepaid $$6,500$ cash for six months' rent for an office. Hint: Debit Prepaid Rent for $$6,500.$

March $3$ The company made credit purchases of office equipment for $$2,900$ and office supplies for $$1,900.$ Payment is due within $10$ days.

March $6$ The company completed services for a client and immediately received $$5,000$ cash.

March $9$ The company completed a $$7,100$ project on credit for a client, who must pay within $30$ days.

March $12$ The company paid $$4,800$ cash to settle the account payable created on March $3.$

March $19$ The company paid $$7,600$ cash for the premium on a $12-$month insurance policy. Hint: Debit Prepaid Insurance for $$7,600.$

March $22$ The company received $$4,500$ cash as partial payment for the work completed on March $9.$

March $25$ The company completed work for another client for $$4,230$ on credit.

March $29$ The company paid a $$5,600$ cash dividend.

March $30$ The company purchased $$700$ of additional office supplies on credit.

March $31$ The company paid $$1,100$ cash for this month's utility bill.

Required:

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 $(690).$

Post the journal entries from part $1$ to the ledger accounts.

Prepare a trial balance as of the end of March.