Journalize the following adjustments. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

1.		Services performed but unbilled and uncollected at March 31 was $150.
2.		Depreciation on equipment for the month was $190.
3.		One-sixth of the insurance expired.
4.		An inventory count shows $210 of cleaning supplies on hand at March 31.
5.		Accrued but unpaid employee salaries were $800.
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.

Lars Linken opened Ayayai Cleaners on March 1, 2022. During March, the following transactions were completed. Mar. 1 Issued 7,400 shares of common stock for $11,100 cash. 1 Borrowed $ 4,200 cash by signing a 6-month, 6%, $ 4,200 note payable. Interest will be paid the first day of each subsequent month. 1 Purchased used truck for $5.900 cash. 2 Paid $ 1,200 cash to cover rent from March 1 through May 31. 3 Paid $ 1,800 cash on a 6-month insurance policy effective March 1. 6 Purchased cleaning supplies for $ 1,480 on account. 14 Billed customers $ 2,740 for cleaning services performed. 18 Paid $ 370 on amount owed on cleaning supplies. 20 Paid $ 1,300 cash for employee salaries. 21 Collected $ 1,180 cash from customers billed on March 14. 28 Billed customers $3,110 for cleaning services performed. 31 Paid $260 for gas and oil used in truck during month (use Maintenance and Repairs Expense). Prepare the income statement for March. AYAYAI CLEANERS Income Statement For the Month Ended March 31, 2022 V Revenues Service Revenue 6000 Expenses Interest Expense 21 Rent Expense 400 Insurance Expense 300 2100 Salaries and Wages Expense 260 i Maintenance and Repairs Expense 1270 i Supplies Expense 190 i Depreciation Expense 4541 i Total Expenses $ 1459 Net Income /(Loss) Prepare a retained earnings statement for March. (List items that increase retained earnings first.) AYAYAI CLEANERS Retained Earnings Statement $ : $