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 O for the amounts.) 1. Services performed but unbilled and uncollected at March 31 was $190. 2. Depreciation on equipment for the month was $240. 3. One-sixth of the insurance expired. 4. An inventory count shows $260 of cleaning supplies on hand at March 31. 5. Accrued but unpaid employee salaries were $1,020. 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 Novak Cleaners on March 1, 2022. During March, the following transactions were completed. Mar. 1 Issued 9,400 shares of common stock for $14,100 cash. 1 Borrowed $5,400 cash by signing a 6-month, 6%, $5,400 note payable. Interest will be paid the first day of each subsequent month. 1 Purchased used truck for $7,500 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 $1,880 on account. 14 Billed customers $3,480 for cleaning services performed. 18 Paid $470 on amount owed on cleaning supplies. 20 Paid $1,650 cash for employee salaries. 21 Collected $1,500 cash from customers billed on March 14. 28 Billed customers $3,950 for cleaning services performed. 31 Paid $330 for gas and oil used in truck during month (use Maintenance and Repairs Expense). 31 Declared and paid a $850 cash dividend. Sr. Date Account Titles and Explanation Debit Credit 1. 2. 3. . 4. 5. 5. 5. 6. 7