Lars Linken opened Blue Cleaners on March 1,2022. During March, the following transactions were completed. Mar. 1 Issued 7,600 shares of common stock for $11,400 cash. 1 Borrowed $4,800 cash by signing a 6 -month, 6%,$4,800 note payable. Interest will be paid the first day of each subsequent month. 1 Purchased used truck for $6,100 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 $1,520 on account. 14 Billed customers $2.810 for cleaning services performed. 18 Paid $380 on amount owed on cleaning supplies. 20 Paid $1,330 cash for employee salaries: 21 Collected $1.220 cash from customers billed on March 14. 28 Billed customers $3,190 for cleaning services performed. 31 Paid $270 for gas and oil used in truck during month (use Maintenance and Repairs Expense). 31 Declared and paid a $680 cash dividend. Date Account Titles and Explanation Debit Cash Common Stock Mar. 1 Cash Notes Payable \begin{tabular}{ll|l|} \hline Mar.1 & Equlpment & 6100 \\ \hline \end{tabular} Cash Prepaid Rent 1200 Cash Prenaid insurance Mar. 14 Accounts Recelvable Service Revenue Accounts Recelvable \begin{tabular}{|l|l|} \hline1220 \\ \hline \end{tabular} Service Revenue Accounts Receivable \begin{tabular}{|l|l|} \hline & 3190 \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline 1220 \\ \hline \end{tabular} (C) Prepare a trial balance at March 31 . BLUE CLEANERS Trial Balance