Using the partial Unadjusted Trial Balance at March 31, 2019 below prepare the monthly adjusting journal entries in proper general journal form for the below transactions. Please record your answers in the journal entry table provided.

Account Title	Dr. $	Cr. $
Prepaid Insurance	13,200.00
Notes Receivable	8,000.00
Office Supplies	5,470.00
Vehicle	30,000.00
Accumulated Depreciation - Vehicle		2,083.30
Unearned Service Revenue		18,000.00
Notes Payable		3,000.00

a) A company vehicle was purchased on January 1, 2019 for $30,000 and has an estimated useful life of 5 years. At the end of the 5 years it is estimated to have a salvage value of $5,000. Depreciation is calculated using the straight-line method b) $6,500 of the balance in unearned revenue is unearned at March 31, 2019. c) Interest of $50 had accrued on the Notes Receivable, representing 20 days in March 2019. d) Employees are paid biweekly on Fridays. The total biweekly wage expense for all employees is $17,200. Employees do not work weekends. The last pay day was Friday, March 22, 2019 for work to the end of March 22, 2019. e) The March telephone bill was received on March 31st but was not yet entered or paid. It amounted to $110. It will be paid on April 1st.