Question #1: Greenclean Carpet Cleaners Inc. opened on March 1, 2021. During March, the following transactions were completed: Mar. 1 The owner invested $10,000 cash into the business through the purchase of common shares. 1 Purchased a used truck for $24,000, by paying $6,000 cash, and signing a three-year 8% note payable for the balance. Interest is due the first of each month. The truck had been appraised at a value of $26,000. It has an estimated useful life of 5 years; at which time it is expected to be worthless. 2 Hired 2 employees to be paid $750 each per biweekly pay period. 2 Paid rent for the month, $1,500. 3 Purchased cleaning supplies for $1,200 on account. 5 Paid $1,800 cash on one-year insurance policy effective March 1. 14 Performed cleaning services on account for $4,800. 18 Paid $500 on account owed on cleaning supplies from Mar. 3 transaction. 20 Paid $1,500 cash for employee salaries. 21 Collected $2,600 cash from customers billed on March 14. 28 Received $3,500 from customers for cleaning services to be provided in April. 31 Paid $350 for the truck's gas and oil used during the month. 31 Paid a cash dividend to the owner for personal expenses of $900. Required: (leave a space between journal entries. Explanations are not required). (a) Post the T-Accounts for the March transactions given above. (b) Post the T-Accounts for the following adjustments (closing entries): 1. Earned but unbilled revenue at Mar. 31 of $600 2. Depreciation on the truck. 3. Accrued interest on the note payable. 4. Expired insurance. 5. An inventory count shows $400 of cleaning supplies on hand at Mar. 31. 6. Employee salaries of $500 were unpaid at Mar. 31.