Journalize the following adjustments.

1. Services performed but unbilled and uncollected at March 31 was $200.

2. Depreciation on equipment for the month was $250.

3. One-sixth of the insurance expired.

4. An inventory count shows $280 of cleaning supplies on hand at March 31.

5. Accrued but unpaid employee salaries were $1,080.

6. One month of the prepaid rent has expired.

7. One month of interest expense related to the note payable has accrued and will be paid April 1.

Mar.?1	Issued 10,000 shares of common stock for $15,000 cash.
1	Borrowed $6,000 cash by signing a 6-month, 6%, $6,000 note payable. Interest will be paid the first day of each subsequent month.
1	Purchased used truck for $8,000 cash.
2	Paid $1,500 cash to cover rent from March 1 through May 31.
3	Paid $2,400 cash on a 6-month insurance policy effective March 1.
6	Purchased cleaning supplies for $2,000 on account.
14	Billed customers $3,700 for cleaning services performed.
18	Paid $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 performed.
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.