The following adjusted trial balance is the result of the adjustments made at the end of the month of March for Martin Corporation. Use these adjusted values to journalize the closing entries for Martin Corporation.

Martin Corporation Adjusted Trial Balance March 31 Account Title Debit Credit Cash 24,750 5,750 3,525 4,785 9,750 2,150 3,550 7,500 Accounts Receivable Office Supplies Store Supplies Machinery Accumulated Depreciation Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Wages Expense Office Supplies Expense Store Supplies Expense Depreciation Expense 17,725 2,000 6,250 36,500 6,425 1,465 5,150 1,575 69,425 69,425 If an amount box does not require an entry, leave it blank. Mar. 31 Service Revenue Machinery Office Supplies Expense Store Supplies Expense Depreciation Expense Accumulated Depreciation Mar. 31 Retained Earnings Dividends