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. Bale Account tales atwl Ixplanation Twiset Grullt M=1 Min1 Earienter Cath 11acot Mn 2 Tan Breper werners thas kise is 1yaent Mur 14 that 11 Hernot ipoticut Me v Prepare a trial balance at March 31. Journalize the following adjustments iCredit occount titles are automaticolly indented when the anount is entered. Do not indent manuelix If no entry is requined, select "No Enty" for the oce 1. Services performed but unbilied and uncollected at March 31 was $150 2. Depreclation on equipeient for the month was $190 3. One-blxth of the insurance expiredt 4. An inventery count shows $210 of cleaning supplies on hand at March 31. 5. Accried but unpaid employee salaries were $820 6. One month of the prepaid rent has expired, 7. One month of interest experse related to the note payable has accried and wil be pald April1. Sr. Date Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. 6. 7