Devine Brown opened Devine?s Carpet Cleaners on March 1. During March, the following transactions were completed. Mar. 1 Invested $11,425 cash in the business. 1 Purchased used truck for $5,550, paying $2,775 cash and the balance on account. 3 Purchased cleaning supplies for $1,476 on account. 5 Paid $1,272 cash on one-year insurance policy effective March 1. 14 Billed customers $4,900 for cleaning services. 18 Paid $1,911 cash on amount owed on truck and $413 on amount owed on cleaning supplies. 20 Paid $1,634 cash for employee salaries. 21 Collected $2,149 cash from customers billed on March 14. 28 Billed customers $2,534 for cleaning services. 31 Paid gasoline for month on truck $202. 31 Withdrew $833 cash for personal use. Journalize the March transactions. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Devine Brown opened Devine's Carpet Cleaners on March 1. During March, the following transactions were completed. Mar. 1 1 3 5 14 18 20 21 28 31 31 Invested $11,425 cash in the business. Purchased used truck for $5,550, paying $2,775 cash and the balance on account. Purchased cleaning supplies for $1,476 on account. Paid $1,272 cash on oneyear insurance policy effective March 1. Billed customers $4,900 for cleaning services. Paid $1,911 cash on amount owed on truck and $413 on amount owed on cleaning supplies. Paid $1,634 cash for employee salaries. Collected $2,149 cash from customers billed on March 14. Billed customers $2,534 for cleaning services. Paid gasoline for month on truck $202. Withdrew $833 cash for personal use. (a) Journalize the March transactions. (Record entries in the order displayed i account titles are automatically indented when amount is entered. Do no Date Account Titles and Explanation Post the March transactions. (Post entries in the order of journal entries posted above.) Cash No. 101 Date Explanation Ref Debit Credit Balance J1 J1 J1 J1 J1 J1 J1 J1 Accounts Receivable Date Explanation No. 112 Ref Debit Credit Balance J1 J1 J1 Supplies Date No. 128 Explanation Ref Debit Credit Balance J1 Prepaid Insurance Date Explanation No. 130 Ref Debit Credit Balance J1 Equipment No. 157 Date Explanation Ref Debit Credit Balance J1 Accounts Payable Date Explanation No. 201 Ref Debit Credit Balance J1 J1 J1 Owner's Capital Date No. 301 Explanation Ref Debit Credit Balance J1 Owner's Drawings Date Explanation No. 306 Ref Debit Credit Balance J1 Service Revenue Date No. 400 Explanation Ref Debit Credit Balance J1 J1 Gasoline Expense Date Explanation No. 633 Ref Debit Credit Balance J1 Salaries and Wages Expense Date Explanation No. 726 Ref J1 Debit Credit Balance