Lars Linken opened Pina Cleaners on March 1,2025. During March, the following transactions were completed. Mar. 1 Issued 9,600 shares of common stock for $14,400 cash. 1 Borrowed $6,000 cash by signing a 6-month, 6%,$6,000 note payable. Interest will be paid the first day of each subsequent month. 1 Purchased used truck for $7,700 cash. 2 Paid $1,500 cash to cover rent from March 1 through May 31. 3 Paid $2,400 cash on a 6-month insurance policy effective March 1. 6 Purchased cleaning supplies for $1,920 on account. 14 Billed customers $3,550 for cleaning services performed. 18 Paid $480 on amount owed on cleaning supplies. 20 Paid $1,680 cash for employee salaries. 21 Collected $1,540 cash from customers billed on March 14. 28 Billed customers $4,030 for cleaning services performed. 31 Paid $340 for gas and oil used in truck during month (use Maintenance and Repairs Expense). 31 Declared and paid a $860 cash dividend. The chart of accounts for Pina 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. (a) Journalize the March transactions. (List all debit entries before credit entries. 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 O for the amounts.) 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 0 for the amounts.) 1. Services performed but unbilled and uncollected at March 31 was $190. 2. Depreciation on equipment for the month was $240. 3. One-sixth of the insurance expired. 4. An inventory count shows $270 of cleaning supplies on hand at March 31 . 5. Accrued but unpaid employee salaries were $1,040. 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. Date Account Titles and Explanation Debit Credit 1. Mar. 2. Mar. 3. Mar. 31 4. Mar. 5. 31 6. Mar. 31 7. Mar