Lars Linken opened Flounder Cleaners on March 1, 2022. During March, the following transactions were completed. Mar. Issued 8,400 shares of common stock for $12,600 cash. 1 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 $6,700 cash. 2 Paid $1,200 cash to cover rent from March 1 through May 31. 3 Paid $2,100 cash on a 6-month insurance policy effective March 1. 6 Purchased cleaning supplies for $1,680 on account. 14 Billed customers $3,110 for cleaning services performed. 18 Paid $420 on amount owed on cleaning supplies. 20 Paid $1,470 cash for employee salaries. 21 Collected $1,340 cash from customers billed on March 14. 28 Billed customers $3,530 for cleaning services performed. 31 Paid $290 for gas and oil used in truck during month (use Maintenance and Repairs Expense). 31 Declared and paid a $760 cash dividend. The chart of accounts for Flounder Cleaners contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Prepaid Rent, Equipment, Accumulated Depreciation Equipment, 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. Post adjusting entries to the T-accounts. Cash 3/1 12,600 3/1 6,700 3/1 4,800 3/2 1.200 3/21 1,340 3/3 2.100 3/18 420 3/20 1.470 3/31 290 3/31 760 3/31 Bal, 5,800 Accounts Receivable 3/14 3,110 3/21 1,340 3/28 3,530 Supplies 3/6 1,680 Prepaid Rent 3/2 1,200 Prepaid Insurance 3/3 2,100 Equipment 3/1 6,700 3/31 Bal. 6,700 Accumulated Depreciation Equipment Notes Payable 3/1 4.800 3/31 Bal. 4,800 Accounts Payable 3/18 420 3/6 1,680 3/31 Bal. 1.260 Salaries and Wages Payable Interest Payable Common Stock 3/1 12,600 3/31 Bal. 12,600 Common Stock 3/1 12,600 3/31 Bal. 12.600 Dividends 3/31 760 Service Revenue 3/14 3.110 3/28 3,530 Maintenance and Repairs Expense 3/31 290 Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense 3/20 1,470 Rent Expense Interest Expense