te) Prepare a post-closing trial balance. PASA Devine Brown opened Devine's Carpet Cleaners on March 1 During March, the fol lowing transactions were completed. Mar. 1 Invested $10,000 cash in the business 1 Purchased used truck for $6.000, paying $3.000 cash and the balance on account. 3 Purchased cleaning supplies for $1,200 on account. S Paid $1,200 cash on one-year insurance policy effective March I. 14 Billed customers $4,800 for cleaning services 18 Paid $1,500 cash on amount owed on truck and $500 on amount owed on cleaning supplies 20 Paid $1,800 cash for employee salaries 21 Collected $1,400 cash from customers billed on March 14. 28 Billed customers $2.500 for cleaning services, 31 Paid gasoline for month on truck $200. 31 Withdrew $700 cash for personal use. The chart of accounts for Devine's Carpet Cleaners contains the following accounts:No 101Cash. No. 112 Accounts Receivable. No. 128 Supplies. No. 130 Prepaid Insurance. No. 157 Equipment. No 158 Accumulated Depreciation Equipment, No. 201 Accounts Payable. No. 212 Salaries and Wages Payable, No. 301 Owner's Capital, No. 306 Owner's Drawings, Na. 350 Income Sum- mary, No. 400 Service Revenue, No. 633 Gasoline Expense. No. 634 Supplies Expense. No. 711 Depreciation Expense, No. 722 Insurance Expense, and No. 726 Salaries and Wages Expense. Instructions (a) Joumalize and post the March transactions. Une page Jl for the journal and the three-column form of account. (b) Prepare a trial balance at March 31 on a worksheet. (e) Enter the following adjustments on the worksheet and complete the worksheet. (1) Earned but unbilled revenue at March 31 was $500. (2) Depreciation on equipment for the month was $300. (3) One-twelfth of the insurance expired. (4) An inventory count shows $250 of cleaning supplies on hand al March 31. (9) Accrued but unpaid employee salaries were $550. (d) Prepare the income statement and owner's equity statement for March and dusted hal ance sheet at March 31. (e) Journalive and post adjusting entries. Use Nag 12 for the joumal. Journalive and post closing entries and complete the closing process. Use pages for the journal ( Prepare a post.closing trial balance at March 31