Jelira-Aman Store is a business owned by Puan Ubaidah Azim that has been operating since 2008. Here are the account balances at the end of February 2012:

ACCOUNT	$	$
Cash	120,000
Account not receivable	14,000
Prepaid Insurance	6,000
Office supplies	5,400
Land	24,000
Accounts Payable		18,000
Notes Payable		22,000
Capital, Awang Nayan		100,000
Withdraw Awang Nayan	4,600
Earned Fee Revenue		110,000
Salary Expense	36,000
Rent	24,000
advertisng expenses	7,000
Vehicle expenses	6,500
miscellaneous expense	2,500
Total / amount	250,000	250,000

The following are the business transactions of Jelira-Aman Store during the month of March 2012:

March 1 Pay monthly office rent, RM2,000.

2 Buying land to build a building site in the future $145,000; pay $35,000 in cash and the rest on credit with an agreement through a note

payable.

3 Paid the insurance premium, $ 2,000.

4 Paid miscellaneous expenses, $ 1,200.

9 Paid advertising expenses, $ 3,500.

15 Buy office supplies on credit, $ 2,500.

16 Paid debts to creditors, $7,500.

20 Returned part of the office supplies purchased on March 15, $ 200.

23 Paid for vehicle expenses, $ 450.

24 Puan Ubaidah Azim took cash for her own use, $ 2,500.

25 Recorded fees earned for services provided throughout the month of March, $ 18,500.

29 Received cash from the debtor, $ 9,000.

30 Paid salary for the month of March, $ 7,000.

BE REQUIRED:

a. Prepare the journal entry for March 2012

b. Transfer the journal entries into a three-column ledger.

c. Prepare a trial balance for Jelira-Aman Store on March 31, 2012.