Denzel Brooks opened a Web consulting business called Venture Consultants and completed the following transactions in March. March 1 Brooks invested $200,000 cash along with $26,000 in office equipment in the company. 2 The company prepaid $9,000 cash for six months' rent for an office. Hint: Debit Prepaid Rent for $9,000. 3 The company made credit purchases of office equipment for $3,900 and office supplies for $1,400. Payment is due within 10 days. 6 The company completed services for a client and immediately received $6,500 cash. 9 The company completed a $10,600 project for a client, who must pay within 30 days. 12 The company paid $5,300 cash to settle the account payable created on March 3. 19 The company paid $5,900 cash for the premium on a 12-month insurance policy. Hint: Debit Prepaid Insurance for $5,900. 22 The company received $5,500 cash as partial payment for the work completed on March 9. 25 The company completed work for another client for $5,410 on credit. 29 Brooks withdrew $4,700 cash from the company for personal use. 30 The company purchased $1,700 of additional office supplies on credit. 31 The company paid $1,000 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); D. Brooks, Capital (301); D Brooks, Withdrawals (302); 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.