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

March		1		Brooks invested $195,000 cash along with $23,000 in office equipment in the company in exchange for common stock.
		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 $3,600 and office supplies for $1,300. 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 $12,400 project for a client, who must pay within 30 days.
		12		The company paid $4,900 cash to settle the account payable created on March 3.
		19		The company paid $4,300 cash for the premium on a 12-month insurance policy. Hint: Debit Prepaid Insurance for $4,300.
		22		The company received $4,900 cash as partial payment for the work completed on March 9.
		25		The company completed work for another client for $4,340 on credit.
		29		The company paid a $4,900 cash dividend.
		30		The company purchased $1,200 of additional office supplies on credit.
		31		The company paid $900 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.