Geog Lav opened Geog Cleaners on March 1, 2014. During March, the following transactions were completed.

Mar 1 Issued 10,000 shares of common stock for $15,000 cash.

1 Purchased used truck for $8,000, paying $3,000 cash and the balance on account.

3 Purchased cleaning supplies for $2,000 on account.

5 Paid $2,400 cash on a 6-month insurance policy effective March 1.

14 Billed customers $3,700 for cleaning services.

18 Paid $1,500 cash on amount owed on truck and $500 on amount owed on cleaning

supplies.

20 Paid $1,750 cash for employee salaries.

21 Collected $1,600 cash from customers billed on March 14.

28 Billed customers $4,200 for cleaning services.

31 Paid $350 for gas and oil used in truck during month (use Maintenance and Repairs

Expense).

31 Declared and paid a $900 cash dividend.

The chart of accounts for Geog Cleaners contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Equipment, Accumulated DepreciationEquipment, Accounts Payable, Salaries and Wages Payable, Common Stock, Retained Earnings, Dividends, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, Salaries and Wages Expense.

(c) Prepare a trial balance at March 31.

(f) Prepare an adjusted trial balance.