Problem $3-4$A Preparing adjusting $($monthly$)$ and subsequent cash entries$-$accrued expenses LO$4$

Envirocan Resources prepares adjusting entries monthly. In reviewing the accounts on March $31,$ Envirocan Resources discovered the following:

a$.$ Interest of $$1,160$ had accrued on the note payable as at March $31.$ It is to be paid on April $2.$

b$.$ Unpaid and unrecorded salaries at March $31$ totalled $$32,750.$ The $$32,750$ plus salaries of $$21,800$ for the first four days of April were paid on April $4.$

c$.$ The March telephone bill for $$430$ is unpaid and unrecorded at March $31.$ It is to be paid on April $15.$

d$.$ Envirocan normally pays rent in three$-$month installments. At March $31,$ rent of $$4,100$ per month had not been paid for February, March, or April. Rent of $$4,100$ was correctly accrued at the end of February. The balance owing plus rent for May, June, and July was paid on April $26.$

e$.$ Envirocan pays commissions to the technicians at the rate of $3\%$ of services performed. During March, total services performed were $$400,000.$ Commissions are unrecorded and unpaid at March $31.$ Commissions are paid on the $15$th of the following month.

Required:

Using the information provided above, prepare the monthly adjusting journal entries at March $31$ along with the appropriate subsequent cash entries.

Adjusting journal entries