Gillian Shaw opened Shaw's Carpet Cleaners on March 1. During March, the following transactions were completed.

Mar.1	Stockholders invested $10,000 cash in the business in exchange for common stock.
1	Purchased used truck for $6,000, paying $3,000 cash and the balance on account.
3	Purchased cleaning supplies for $1,200 on account.
5	Paid $1,200 cash on a 1-year insurance policy effective March 1.
14	Billed customers $4,800 for cleaning services.
18	Paid $1,500 cash on amount owed on truck and $500 on amount owed on cleaning supplies.
20	Paid $1,800 cash for employee salaries.
21	Collected $1,400 cash from customers billed on March 14.
28	Billed customers $4,500 for cleaning services.
31	Paid $500 for the monthly gasoline bill for the truck.
	Paid a $700 cash dividend. Adjusting Entries:

1.	Unbilled revenue for services performed at March 31 was $500.
2.	Depreciation on equipment for the month was $300.
3.	One-twelfth of the insurance expired.
4.	An inventory count shows $250 of cleaning supplies on hand at March 31.
	5. Accrued but unpaid employee salaries were $550. Prepare an adjusted trial balance with the information provided. Prepare an income statement and retained earnings statment for March and a calssified balanced sheet at March 31. Journalize and post adjusting entries. Journalize and post closing entries and complete the closing process. Prepare a post-closing tribal balance at March 31.