I 0 The chart of accounts and the post-closing trial balance as of February 28, 2015 are given. For each account in the post-closing trial balance, enter the balance in the appropriate Balance column of the ledger. Date the balances March 1, 2015, and place a check mark () in the Posting Reference column. Journalize each of the March transactions in the journal provided using Samuel Technology Service's chart of accounts. (Do not insert the account numbers in the journal at this time). Sam started Samuel Technology Service in February, 2015. The following transactions occurred in March, 2015: Mar 1 Received cash from customers on account, $ 3,500. Paid cash for advertising on a local website, $ 600. 3 Received cash from customers as an advance payment for technical support services to be provided in the future, $ 5,000. 6 Paid technician $1,500 in salary, including the amount owed at the end of February. 8 Paid $ 800 on account. Billed customers for services provided on account, $ 12,200. Received $ 7,750 cash for fees earned for jobs completed. 17 Paid technician $ 1,500 in salary. 18 Purchased supplies on account, $ 800. 20 Received $16,400 cash for fees earned for jobs completed. 21 Billed customers for services provided on account, $ 6,400. Received cash from customers on account, $ 19,000. Paid phone bill for the month, $240. 12 16 2 23 26 W 11:52 AM 9/23/2022 X I Paid phone bill for the month, $ 240. Paid electricity bill for the month, $ 580. Billed customers for services provided on account, $ 7,800. 31 Received cash from customers on account, $ 10,200. 31 Sam withdrew $16,000 for personal use. 26 28 30 SAMUEL TECHNOLOGY SERVICE CHART OF ACCOUNTS 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Rent 16 Prepaid Insurance 18 Office Equipment W 11:52 AM 9/23/2022 X I 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Rent 16 Prepaid Insurance 18 Office Equipment 19 21 Accumulated Depreciation Accounts Payable Salaries Payable 23 Unearned Fees 22 Sam Olin, Capital 32 Sam Olin, Drawing 41 Fees Earned 51 Salary Expense 52 Rent Expense 53 Supplies Expense 54 Depreciation Expense 55 Insurance Expense 59 Miscellaneous Expense 31 W 11:52 AM 9/23/2022 X