During its first month of operation, the Flower Landscaping Corporation, which specializes in residential landscaping, completed the following transactions. March 1 Owner invested $72000 cash in the business. March 2 Paid the current month's rent, $4,500. March 3 Paid the premium on a 1-year insurance policy, $3,300. March 7 Purchased supplies on account from Parkview Company, $900. March 10 Paid employee salaries, $2,200. Purchased equipment from Hammond Company, $9,000. Paid $1,500 down and the balance March 14 was placed on account. Note: Use accounts payable for the balance due. March 15 Received cash for landscaping revenue for the first half of March, $4,896. March 19 Made payment on account to Parkview Company, $450. March 31 Received cash for landscaping revenue for the last half of March, $5,304. Requirements: 3. Prepare necessary T Accounts 4. Prepare a trial balance on March 31