Lars Linken opened Blue Cleaners on March 1, 2017. During March, the following transactions were completed. Issued 12,200 shares of common stock for $18,300 cash. 1 Borrowed $7,200 cash by signing a 6-month, 6%, $7,200 note payable. Interest will be paid the first day of each subsequent month 1 Purchased used truck for $9,800 cash. 2 Paid $1,800 cash to cover rent from March 1 through May 31 3 Paid $3,000 cash on a 6-month insurance policy effective March 1. 6 Purchased cleaning supplies for $2,440 on account. 14 Billed customers $4,510 for cleaning services performed 18 Paid $610 on amount owed on cleaning supplies. 20 Paid $2,140 cash for employee salaries. 21 Collected $1,950 cash from customers billed on March 14. 28 Billed customers $5,120 for cleaning services performed. 31 Paid $430 for gas and oil used in truck during month (use Maintenance and Repairs Expense). 31 Declared and paid a $1,100 cash dividend. Mar. 1 Joumalize the following adjustments. (Credit account titles are automatically Indented when the amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) 1. Services performed but unbilled and uncollected at March 31 was $240. 2. Depreciation on equipment for the month was $310. 3. One-sixth of the insurance expired. 4. An inventory count shows s340 of cleaning supplies on hand at March 31 5. Accrued but unpaid employee salaries were $1,320 6. One month of the prepaid rent has expired. 7. One month of interest expense related to the note payable has accrued and will be paid April 1. Sr. Date Account Titles and Explanation Debit Credit 1. Mar 31 Accounts Receivable Service Revenue 2. Equipment 31 310 No Entry No Entry Supplies Supplies Expense VSalaries and Wages Expense Accounts Payable 340 6. No Entry No Entry 7. No Entry No Entry