Lars Linken opened Bramble Cleaners on March 1, 2022. During March, the following transactions were completed.

Mar. 1		Owner invested $ 11,700 cash in the company.
1		Borrowed $ 4,800 cash by signing a 6-month, 6%, $ 4,800 note payable. Interest will be paid the first day of each subsequent month.
1		Purchased used truck for $ 6,200 cash.
2		Paid $ 1,200 cash to cover rent from March 1 through May 31.
3		Paid $ 1,800 cash on a 6-month insurance policy effective March 1.
6		Purchased cleaning supplies for $ 1,560 on account.
14		Billed customers $ 2,890 for cleaning services performed.
18		Paid $ 390 on amount owed on cleaning supplies.
20		Paid $ 1,370 cash for employee salaries.
21		Collected $ 1,250 cash from customers billed on March 14.
28		Billed customers $ 3,280 for cleaning services performed.
31		Paid $ 270 for gas and oil used in truck during month (use Maintenance and Repairs Expense).
31		Owner withdrew $ 700 cash from the company.

Post adjusting entries to the T-accounts.

Cash
3/1	11,700	3/1	6,200
3/1	4,800	3/2	1,200
3/21	1,250	3/3	1,800
		3/18	390
		3/20	1,370
		3/31	270
		3/31	700
3/31 Bal.	5,820

Accounts Receivable 3/14 2.890 3/21 1,250 3/28 3.280 0 3/14 2890 0 3/28 3280 3/31 Bal. 4920 Supplies 3/6 1,560 3/31 Bal. 1560 Prepaid Rent 3/2 1,200 3/31 Bal. V 1200 Prepaid Insurance 3/3 1,800 3/31 Bal. 1800 Equipment 3/1 6.200 3/31 Bal. 6,200 Accumulated Depreciation-Equipment Notes Payable 3/1 4,800 3/31 Bal. 4,800 Accounts Payable 3/18 390 3/6 1,560 3/31 Bal. 1,170 Salaries and Wages Payable Interest Payable Owner's Capital 3/1 11,700 3/31 Bal. 11,700 Owner's Drawings 3/31 700 Service Revenue 3/14 2,890 3/28 3.280 Maintenance and Repairs Expense 3/31 270 Salaries and Wages Expense 3/20 1,370 Rent Expense Interest Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense 3/20 1,370 Accounts Receivable 3/14 2.890 3/21 1,250 3/28 3.280 0 3/14 2890 0 3/28 3280 3/31 Bal. 4920 Supplies 3/6 1,560 3/31 Bal. 1560 Prepaid Rent 3/2 1,200 3/31 Bal. V 1200 Prepaid Insurance 3/3 1,800 3/31 Bal. 1800 Equipment 3/1 6.200 3/31 Bal. 6,200 Accumulated Depreciation-Equipment Notes Payable 3/1 4,800 3/31 Bal. 4,800 Accounts Payable 3/18 390 3/6 1,560 3/31 Bal. 1,170 Salaries and Wages Payable Interest Payable Owner's Capital 3/1 11,700 3/31 Bal. 11,700 Owner's Drawings 3/31 700 Service Revenue 3/14 2,890 3/28 3.280 Maintenance and Repairs Expense 3/31 270 Salaries and Wages Expense 3/20 1,370 Rent Expense Interest Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense 3/20 1,370