Denzel Brooks opened a Web consulting business called VentureConsultants and completed the following transactions inMarch.

March		1		Brooks invested $175,000 cash along with $28,000 in officeequipment in the company in exchange for common stock.
		2		The company prepaid $7,500 cash for six months' rent for anoffice. Hint: Debit Prepaid Rent for $7,500.
		3		The company made credit purchases of office equipment for$4,700 and office supplies for $2,200. Payment is due within 10days.
		6		The company completed services for a client and immediatelyreceived $4,000 cash.
		9		The company completed a $11,100 project for a client, who mustpay within 30 days.
		12		The company paid $6,900 cash to settle the account payablecreated on March 3.
		19		The company paid $8,200 cash for the premium on a 12-monthinsurance policy. Hint: Debit Prepaid Insurance for$8,200.
		22		The company received $3,200 cash as partial payment for thework completed on March 9.
		25		The company completed work for another client for $4,000 oncredit.
		29		The company paid a $5,700 cash dividend.
		30		The company purchased $800 of additional office supplies oncredit.
		31		The company paid $1,100 cash for this month's utilitybill.

  
Required:
1. Prepare general journal entries to record thesetransactions using the following titles: Cash (101); AccountsReceivable (106); Office Supplies (124); Prepaid Insurance (128);Prepaid Rent (131); Office Equipment (163); Accounts Payable (201);Common Stock (307); Dividends (319); Services Revenue (403); andUtilities Expense (690).
2. Post the journal entries from part 1 to theledger accounts.
3. Prepare a trial balance as of the end ofMarch.