Nafis Hossain is operating his own mobile phone repair business, Tobi Land Limited. The unadjusted trial balance for Tobi Land Limited at March 31, 2021 had the following normal balances. The company prepares quarterly financial statements. Account Titles . . . . . . . . . . $ Accounts Payable . . . . . . . . . . 3670 Accounts Receivable . . . . . . . . . . 5500 Cash . . . . . . . . . . 54200 Depreciation Expense - Equipment . . . . . . . . . . 350 Depreciation Expense - Machinery . . . . . . . . . . 120 Electricity Expense . . . . . . . . . . 410 Equipment . . . . . . . . . . 9000 Interest payable . . . . . . . . . . 1000 Interest Revenue . . . . . . . . . . 670 Machinery . . . . . . . . . . 5500 Nafis Hossain, Capital . . . . . . . . . . 19000 Notes Payable . . . . . . . . . . 41200 Prepaid Insurance . . . . . . . . . . 2600 Rent Expense . . . . . . . . . . 240 Service Revenue . . . . . . . . . . 3400 Supplies . . . . . . . . . . 300 Unearned Service Revenue . . . . . . . . . . 3700 Other Data: 1. A payment for Electricity Expense was recorded as $250 instead of $530. 2. A debit posting of $2600 to the Accounts Receivable account was made twice. 3. Tobi Land Limited has 7 salaried employees. Salaries are paid every Thursday for the current week. 4 employees receive a salary of $200 each per week, while the rest of the employees receive a salary of $600 each per week. Employees work five days a week (Sunday to Thursday) and they do not work on weekends (Friday and Saturday). Assume March 31 is a Monday. All the employees work through March 31st. 4. Tobi Land Limited has separate insurance policies on its equipment and its machinery. Policy ABC on the equipment, which was purchased on March 1, 2020 for $2500, has a term of one year. Policy XYZ on the machinery, which was purchased on March 1, 2021 for $4000, has a term of three years. 5. The annual interest rate on Notes Payable is 20 %. (The Notes Payable was issued on February 1, 2021)

Instructions: (a) Journalize the correcting entries for the 3-month period January 1, 2021March 31, 2021. (b) Journalize the adjusting entries for the 3-month period January 1, 2021March 31, 2021. (c) Journalize the closing entries for Interest Revenue, Electricity Expense and Salaries Expense for the 3-month period January 1, 2021March 31, 2021.