Question $5$ LO$19(8$ marks$)$

In reviewing the accounts on March $31$ for the year just ended, DigiTech discovered the following:

a$.$ DigiTech owns the building that it occupies. Part of the building is rented to E$-$Quip Company for $\backslash (\backslash$$ $4,150\backslash )$ per month. E$-$Quip had not paid the March rent as at March $31.$

b$.$ Services performed but unrecorded at March $31$ totalled $\backslash (\backslash$$ $8,400\backslash ).$

c$.$ Interest for the month of March had accrued on a note receivable in the amount of $\backslash (\backslash$$ $640\backslash ).$

d$.$ On February $1,$ DigiTech signed a $\backslash (\backslash$$ $34,500\backslash )$ six$-$month contract to perform services for a client. DigiTech has been providing the services but as of March $31$ no cash had been received.

Using the information provided above, prepare the annual adjusting journal entries at March $31.$