March 1 Brooks invested $190,000 cash along with $21,000 in office equipment in the company. 2 The company prepaid $6,000 cash for six months' rent for an office. (Hint: Debit Prepaid Rent for $6,000.) 3 The company made credit purchases of office equipment for $4,000 and office supplies for $1,500. Payment is due within 10 days. 6 The company completed services for a client and immediately received $4,500 cash. 9 The company completed a $11,300 project for a client, who must pay within 30 days. 12 The company paid $5,500 cash to settle the account payable created on March 3. 19 The company paid $4,900 cash for the premium on a 12-month insurance policy. (Hint: Debit Prepaid Insurance for $4,900.) 22 The company received $3,500 cash as partial payment for the work completed on March 9. 25 The company completed work for another client for $4,750 on credit. 29 Brooks withdrew $4,600 cash from the company for personal use. 30 The company purchased $1,200 of additional office supplies on credit. 31 The company paid $800 cash for this month's utility bill. Required: 1. Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Office Supplies (124); Prepaid Insurance (128); Prepaid Rent (131); Office Equipment (163); Accounts Payable (201); D. Brooks, Capital (301); D. Brooks, Withdrawals (302); Services Revenue (403); and Utilities Expense (690). 2. Post the journal entries from part 1 to the ledger accounts. 3. Prepare a trial balance as of the end of March.