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.

The chart of accounts for Ayayai Cleaners contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Prepaid Rent, Equipment, Accumulated DepreciationEquipment, Accounts Payable, Salaries and Wages Payable, Notes Payable, Interest Payable, Common Stock, Retained Earnings, Dividends, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, Salaries and Wages Expense, Rent Expense, and Interest Expense.

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.

Post adjusting entries to the T-accounts.

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