Saved Help Save Envirocan Resources prepares adjusting entries monthly. In reviewing the accounts on March 31, Envirocan Resources discovered the following: a. Interest of $1,210 had accrued on the note payable as at March 31. It is to be paid on April 2. b. Unpaid and unrecorded salaries at March 31 totalled $32,250. The $32,250 plus salaries of $21,300 for the first four days of April were paid on April 4 c. The March telephone bill for $380 is unpaid and unrecorded at March 31. It is to be paid on April 15. d. Envirocan normally pays rent in three-month installments. At March 31, rent of $3,600 per month had not been paid for February March, or April. Rent of $3,600 was correctly accrued at the end of February. The balance owing plus rent for May, June, and July was paid on April 26. e. Envirocan pays commissions to the technicians at the rate of 5% of services performed. During March total services performed were $350,000. Commissions are unrecorded and unpaid at March 31. Commissions are paid on the 15th of the following month 29:37 In reviewing the accounts on March 31 for the year just ended, DigiTech discovered the following: a. DigiTech owns the building that it occupies. Part of the building is rented to E-Quip Company for $4,250 per month. E-Quip had not paid the March rent as at March 31. On April 3, DigiTech collected the rent accrued on March 31, b. Services performed but unrecorded at March 31 totalled $8,600. This amount was collected on April 7. c. Interest for the month of March had accrued on a note receivable in the amount of S660. The interest accrued on March 31 was collected on April 1. d. On February 1, DigiTech signed a $35,100 six-month contract to perform services for a client DigiTech has been providing the services but as of March 31 no cash had been received. On April 2. DigiTech collected the revenue accrued on March 31 -34 Required: Using the information provided above, prepare the annual adjusting journal entries at March 31 along with the appropriate subsequent cash entries