Zara Huang practices medicine under the business title Zara Huang, M$.$D$.$ During March, the medical practice completed the following transactions:

Mar. $1$ Huang contributed $$74,000$ cash to the business in exchange for capital.

$5$ Paid monthly rent on medical equipment, $$560.$

$9$ Paid $$24,000$ cash to purchase land to be used in operations.

$10$ Purchased supplies on account, $$1,300.$

$19$ Borrowed $$19,000$ from the bank for business use.

$22$ Paid $$900$ on account.

$28$ The business received a bill for advertising online to be paid in April, $$120.$

$31$ Revenues earned during the month included $$7,100$ cash and $$4,700$ on account.

$31$ Paid employees' salaries $$2,000,$ office rent $$1,600,$ and utilities $$320.$ Record as a compound entry.

$31$ The business received $$1,400$ for medical screening services to be performed next month.

$31$ Huang withdrew cash of $$8,000.$

The business uses the following accounts: Cash; Accounts Receivable; Supplies; Land; Accounts Payable; Advertising Payable; Unearned Revenue; Notes Payable; Huang, Capital; Huang, Withdrawals; Service Revenue; Salaries Expense; Rent Expense; Utilities Expense; and Advertising Expense.

Requirements

$1.$ Journalize each transaction. Explanations are not required.

$2.$ Post the journal entries to the T$-$accounts, using transaction dates as posting references in the ledger accounts. Label the balance of each account Bal.

$3.$ Prepare the unadjusted trial balance of Zara Huang, M$.$D$.,$ as of March $31,2025.$