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

March 1	Brooks invested $190,000 cash along with $20,000 in office equipment 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 $4,700 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 $12,400 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 $5,300 cash for the premium on a 12-month insurance policy. (Hint: Debit Prepaid Insurance for $5,300.)
22	The company received $5,400 cash as partial payment for the work completed on March 9.
25	The company completed work for another client for $4,870 on credit.
29	The company paid $5,100 cash in dividends.
30	The company purchased $1,900 of additional office supplies on credit.
31	The company paid $1,100 cash for this month's utility bill.

6.

value: 7.00 points

Required:

1.

Prepare general journal entries to record these transactions.

2.	Prepare a trial balance as of the end of March.