Prepare General Journal for  March 31, 2022.

1. a- At year end, unrecorded interest expense due to creditors was $ 4,000 (payable in the next year).
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3. b- Prepaid Insurance account began the year with a balance of $ 230. During the year, insurance in the amount of $ 570 was purchased. At the end of the year March 31st. 2022 the amount of insurance still unexpired was $ 350.

c- The Supplies asset account began the year with a balance of $ 190. During the year, supplies in the amount of $ 490 were purchased. At the end of the year the inventory of supplies on hand was $ 220.

d- The machines purchased this year at $220,000 used over the year depreciated by $2.000.