Lars Linken opened Riverbed Cleaners on March 1, 2017. During March, the following transactions were completed.

Mar. 1		Issued 10,200 shares of common stock for $15,300 cash.
1		Borrowed $6,000 cash by signing a 6-month, 6%, $6,000 note payable. Interest will be paid the first day of each subsequent month.
1		Purchased used truck for $8,200 cash.
2		Paid $1,500 cash to cover rent from March 1 through May 31.
3		Paid $2,400 cash on a 6-month insurance policy effective March 1.
6		Purchased cleaning supplies for $2,040 on account.
14		Billed customers $3,770 for cleaning services performed.
18		Paid $510 on amount owed on cleaning supplies.
20		Paid $1,790 cash for employee salaries.
21		Collected $1,630 cash from customers billed on March 14.
28		Billed customers $4,280 for cleaning services performed.
31		Paid $360 for gas and oil used in truck during month (use Maintenance and Repairs Expense).
31		Declared and paid a $920 cash dividend.

The chart of accounts for Riverbed Cleaners contains the following accounts: Cash, Accounts Receivable, Supplies, Prepaid Insurance, Prepaid Rent, Equipment, Accumulated DepreciationEquipment, Accounts Payable, Salaries and Wages Payable, Notes Payable, Interest Payable, Common Stock, Retained Earnings, Dividends, Income Summary, Service Revenue, Maintenance and Repairs Expense, Supplies Expense, Depreciation Expense, Insurance Expense, Salaries and Wages Expense, Rent Expense, and Interest Expense.

Prepare a trial balance at March 31.