[The following information applies to the questions displayed below.]

Denzel Brooks opens a Web consulting business called Venture Consultants and completes the following transactions in March.

March 1	Brooks invested $160,000 cash along with $26,000 in office equipment in the company.
2	The company prepaid $8,500 cash for six months' rent for an office. (Hint: Debit Prepaid Rent for $8,500.)
3	The company made credit purchases of office equipment for $3,500 and office supplies for $2,500. Payment is due within 10 days.
6	The company completed services for a client and immediately received $3,000 cash.
9	The company completed a $8,300 project for a client, who must pay within 30 days.
12	The company paid $6,000 cash to settle the account payable created on March 3.
19	The company paid $4,600 cash for the premium on a 12-month insurance policy. (Hint: Debit Prepaid Insurance for $4,600.)
22	The company received $3,200 cash as partial payment for the work completed on March 9.
25	The company completed work for another client for $3,520 on credit.
29	Brooks withdrew $7,100 cash from the company for personal use.
30	The company purchased $1,200 of additional office supplies on credit.
31	The company paid $1,300 cash for this month's utility bill

Required:
1.	Prepare general journal entries to record these transactions using the following titles: Cash (101); Accounts Receivable (106); Office Supplies (124); Prepaid Insurance (128); Prepaid Rent (131); Office Equipment (163); Accounts Payable (201); D. Brooks, Capital (301); D. Brooks, Withdrawals (302); Services Revenue (403); and Utilities Expense (690).
	1. Brooks invested $160,000 cash along with $26,000 in office equipment in the company. 2. The company prepaid $8,500 cash for six months rent for an office. (Hint: Debit Prepaid Rent for $8,500.) 3. The company made credit purchases of office equipment for $3,500 and office supplies for $2,500. Payment is due within 10 days. 4. The company completed services for a client and immediately received $3,000 cash. 5. The company completed a $8,300 project for a client, who must pay within 30 days. 6. The company paid $6,000 cash to settle the account payable created on March 3. 7. The company paid $4,600 cash for the premium on a 12-month insurance policy. (Hint: Debit Prepaid Insurance for $4,600.) 8. The company received $3,200 cash as partial payment for the work completed on March 9. 9. The company completed work for another client for $3,520 on credit. 10. Brooks withdrew $7,100 cash from the company for personal use. 11. The company purchased $1,200 of additional office supplies on credit. 12. The company paid $1,300 cash for this months utility bill.

-------------------------------------- Problem 2-3A Part 2 2. Open the ledger accounts for the account titles referred in part 1 and post the journal entries from part 1 to the ledger accounts. ------------------------------------ Problem 2-3A Part 3 3. Prepare a trial balance as of the end of March