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).
31		Declared and paid a $670 cash dividend.

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.

A)Post adjusting entries to the T-accounts.

Post adjusting entries to the T-accounts. Cash 3/1 11,100 3/1 5.900 3/1 4,200 3/2 1 200 3/21 1,1803/3 1,800 3/11 370 3/20 1.300 3/31 260 3/31 670 3/31 Bal. 4.980 Accounts Recelvable 3/14 2.740 3/21 1,180 3:28 3.110 + + + + 3731 val. Supplies 3/6 1,400 + 3:31 Hal : 1480 Prepaid Rent 3:2 1.200 : 3:31BHI 1200 Prepald Insurance 3/9 2.800 : 3:31 Bl. 1800 Equipment 3/2 5.900 3/31 Bal 5.900 Accumulated Depreciation Equipment : . Notes Payable 3/1 4,200 3/31 RAI 4,200 Accounts Payable 3/15 370 376 1,490 3/31 BA 1,120 Salaries and Wapes Payable 3/20 : 1300 . 3/31Bs. 1300 Interest Payable + 3/31 . 260 3/31 Bal : . Common Stock 3/1 11,100 3/31 Bal. 11,100 Dividends 3/31 670 Service Revenue 3/14 2.740 3/28 3.110 . . . Maintenance and Repairs Expense 3/31 260 Supplies Expense + Depreciation Expense Insurance Expense Insurance Expense Salaries and Wages Expense 3/20 1,300 Rent Expense Interest Expense