The Wheel Thing was started on March 1 of the current year to provide automotive wheel alignment and balancing at three locations in a metropolitan area. On March 31, the unadjusted balances of the firm's accounts are as follows:

The Wheel Thing

Trial Balance

March 31, 2020

Debit Credit

Cash $ 7,200

Accounts Receivable 3,800

Prepaid Rent 1,200

Supplies on Hand 450

Equipment28,000

Accounts Payable $ 6,000

George Travis, Capital30,000

George Travis, Drawing 1,200

Service Revenue 13,400

Wages Expense 7,500 _______

$49,400 $49,400

The following information is also available:

(1) The balance in Prepaid Rent was the amount paid on March 1 to cover the first two months' rent.

(2) Supplies on hand on March 31 amounted to $250.

(3) Depreciation on equipment for March was estimated at $225.

(4) Unpaid wages for March were $450 at the end of the month.

(5) Utility services used during March were estimated at $120. A bill is expected early in April.

Required: In general journal form, make the adjusting entries needed at March 31, 2020 (one month worth of adjustment).