In reviewing the accounts on March $31$ for the year just ended, DigiTech discovered the following:

DigiTech owns the building that it occupies. Part of the building is rented to E$-$Quip Company for $$3,900$ per month. E$-$Quip had not paid the March rent as at March $31.$ On April $3,$ DigiTech collected the rent accrued on March $31.$

Services performed but unrecorded at March $31$ totalled $$7,900.$ This amount was collected on April $7.$

Interest for the month of March had accrued on a note receivable in the amount of $$590.$ The interest accrued on March $31$ was collected on April $1.$

On February $1,$ DigiTech signed a $$33,000$ six$-$month contract to perform services for a client. DigiTech has been providing the services but as of March $31$ no cash had been received. On April $2,$ DigiTech collected the revenue accrued on March $31.$

Required:

Using the information provided above, prepare the annual adjusting journal entries at March $31$ along with the appropriate subsequent cash entries.