Lars Linken opened Marigold Cleaners on March 1, 2017. During March, the following transactions were completed.

Mar. 1		Issued 8,800 shares of common stock for $13,200 cash.
1		Borrowed $5,400 cash by signing a 6-month, 6%, $5,400 note payable. Interest will be paid the first day of each subsequent month.
1		Purchased used truck for $7,000 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 $1,760 on account.
14		Billed customers $3,260 for cleaning services performed.
18		Paid $440 on amount owed on cleaning supplies.
20		Paid $1,540 cash for employee salaries.
21		Collected $1,410 cash from customers billed on March 14.
28		Billed customers $3,700 for cleaning services performed.
31		Paid $310 for gas and oil used in truck during month (use Maintenance and Repairs Expense).
31		Declared and paid a $790 cash dividend.

The chart of accounts for Marigold 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.

Your answer is correct. Journalize the March transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Mar. 1 ||Cash 13200 Common Stock 13200 Mar. 1 Cash 5400 Notes Payable 5400 Mar. 1 Equipment 7000 Cash 7000 Mar. 2 Prepaid Rent 1200 Cash 1200 Mar. 3 Prepaid Insurance 2100 Cash 2100 Mar. 6 |Supplies 1760 Accounts Payable 1760 Mar. 14 Accounts Receivable 3260 Service Revenue 3260 Mar. 18Accounts Payable 440 Cash 440