Lars Linken opened Culver Cleaners on March 1, 2025. During March, the following transactions were completed. Mar. 1 Issued 11,200 shares of common stock for $16,800 cash. 1 Borrowed $6,600 cash by signing a 6-month, 6\%, $6,600 note payable. Interest will be paid the first day of each subsequent month. 1 Purchased used truck for $9,000 cash. 2 Paid $1,800 cash to cover rent from March 1 through May 31. 3 Paid $2,700 cash on a 6-month insurance policy effective March 1. 6 Purchased cleaning supplies for $2,240 on account. 14 Billed customers $4,140 for cleaning services performed. 18 Paid $560 on amount owed on cleaning supplies. 20 Paid \$1,960 cash for employee salaries. 21 Collected $1,790 cash from customers billed on March 14. 28 Billed customers $4,700 for cleaning services performed. 31 Paid $390 for gas and oil used in truck during month (use Maintenance and Repairs Expense). 31 Declared and paid a $1,010 cash dividend. Journalize the following adjustments. (List all debit entries before credit entried. 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 $220. 2. Depreciation on equipment for the month was $280. 3. One-sixth of the insurance expired. 4. An inventory count shows $310 of cleaning supplies on hand at March 31. 5. Accrued but unpaid employee salaries were $1,210. 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. No. 6. Mar. 31 7. Mar. 31 CULVER CLEANERS Trial Balance March 31, 2025 Cash Accounts Receivable Supplies Prepaid Rent Prepaid Insurance Equipment Notes Payable Accounts Payable Common Stock Dividends Service Revenue Maintenance and Repairs Expense Salaries and Wages Expense Totals \begin{tabular}{ll|} \hline 1960 & \end{tabular}