At March $31,2021$ the year end unadjusted trial balance for Blizzard Snow Removal shows the following balances for selected accounts

Accounts Receivable$$$$10,000$

Supplies$8,000$

Prepaid Insurance$1,800$

Equipment$25,000$

Accumulated Depreciation Equipment$5,000$

Bank Loan Payable$10,000$

Deferred Revenue$2,100$

Retained Earnings$37,000$

Service Revenue$102,800$

Salaries Expense$50,000$

Interest Expense$550$

Income Tax Expense$9,600$

Blizzard makes adjusting entries annually. Analysis reveals the following additional data about these accounts:

$1.$ Supplies were counted at year end and it was determined that $$1,200$ worth was on hand at March $31$

$2.$ Prepaid insurance is the cost of a one year insurance policy for $$1,800$ effective March$1,2021$

$3.$ The equipment was purchased on April $1,2019$ and is expected to have a useful life of $5$ years. The company uses straight line depreciation

$4.$ The bank loan was signed on April $1,2020$ and it is repayable in two years. Interest on the loan is $6\%$ annually and is due monthly, on the first day of each month. Interest was last paid on March $1.$

$5.$ Twelve customers paid in advance to purchase the company$$s two month $($March and April$)$ as the spring snow removal package. These customers were services in March after several snow storms.

$6.$ Snow removal services for provided to other customers but not billed during March were $$1,500$

$7.$ Salaries are paid biweekly and were last paid up to and including Friday March $26.$ Salaries owed for the rest of the month are $$1,000$ and will be paid April $9,2021$

$8.$ Income tax installments of $$800$ have been made each month and recorded as income tax expense. Calculations at year end determine that an additional $$250$ of income tax is owing and will be payable this year.

Prepare all adjusting entries at March $31$