Laura Eddy opened Eddy's Carpet Cleaners on March 1. During March, the following transactions were completed. Mar. 1 Invested $10,446 cash in the business. 1 Purchased used truck for $6,420, paying $3,210 cash and the balance on account. 3 Purchased cleaning supplies for $1,107 on account. 5 Paid $1,452 cash on one-year insurance policy effective March 1. 14 Billed customers $4,887 for cleaning services. 18 Paid $1,599 cash on amount owed on truck and $474 on amount owed on cleaning supplies. 20 Paid $1,840 cash for employee salaries. 21 Collected $1,414 cash from customers billed on March 14. 28 Billed customers $2,612 for cleaning services. 31 Paid gas and oil for month on truck $186. 31 Withdrew $659 cash for personal use. The chart of accounts for Eddy's Carpet Cleaners contains the following accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 128 Cleaning Supplies, No. 130 Prepaid Insurance, No. 157 Equipment, No. 158 Accumulated Depreciation-Equipment, No. 201 Accounts Payable, No. 212 Salaries Payable, No. 301 L. Eddy, Capital, No. 306, L. Eddy, Drawing, No. 350 Income Summary, No. 400 Service Revenue, No. 633 Gas & Oil Expense, No. 634 Cleaning Supplies Expense, No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 726 Salaries Expense Journalize the March transactions. Use page J1 for the journal. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2. If amounts are the same, list alphabetically.) General Journal J1 Date Account/Description Debit Credit Mar. 1 Mar. 1 Mar. 3 Mar. 5 Mar. 14 Mar. 18 Mar.20 Mar. 21 Mar. 28 Mar. 31 Mar. 31 Prepare a trial balance at March 31 on a worksheet. Enter the following adjustments on the worksheet and complete the worksheet. (If answer is zero, please enter 0. Do not leave any fields blank.) Earned but unbilled revenue at March 31 was $706. Depreciation on equipment for the month was $252. One-twelfth of the insurance expired. An inventory count shows $378 of cleaning supplies on hand at March 31. Accrued but unpaid employee salaries were $488. EDDY'S CARPET CLEANERS Worksheet For the Month Ended March 31, 2010 Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Account Titles Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Cash Accounts Receivable Cleaning Supplies Prepaid Insurance Equipment Accounts Payable L. Eddy, Capital L. Eddy, Drawings Service Revenue Gas & Oil Expense Salaries Expense Totals Depreciation Expense Accumulated Depreciation Insurance Expense Cleaning Supplies Expense Salaries Payable Totals Net Income Totals