Lars Linken opened Sheffield Cleaners on March 1, 2017. DuringMarch, the following transactions were completed.

Mar. 1		Issued 10,800 shares of common stock for $16,200 cash.
1		Borrowed $6,600 cash by signing a 6-month, 6%, $6,600 notepayable. Interest will be paid the first day of each subsequentmonth.
1		Purchased used truck for $8,600 cash.
2		Paid $1,500 cash to cover rent from March 1 through May31.
3		Paid $2,700 cash on a 6-month insurance policy effective March1.
6		Purchased cleaning supplies for $2,160 on account.
14		Billed customers $4,000 for cleaning services performed.
18		Paid $540 on amount owed on cleaning supplies.
20		Paid $1,890 cash for employee salaries.
21		Collected $1,730 cash from customers billed on March 14.
28		Billed customers $4,540 for cleaning services performed.
31		Paid $380 for gas and oil used in truck during month (useMaintenance and Repairs Expense).
31		Declared and paid a $970 cash dividend.

Journalize the following adjustments. (Creditaccount titles are automatically indented when the amount isentered. Do not indent manually. If no entry is required, select"No Entry" for the account titles and enter 0 for theamounts.)

1.		Services performed but unbilled and uncollected at March 31 was$220.
2.		Depreciation on equipment for the month was $270.
3.		One-sixth of the insurance expired.
4.		An inventory count shows $300 of cleaning supplies on hand atMarch 31.
5.		Accrued but unpaid employee salaries were $1,170.
6.		One month of the prepaid rent has expired.
7.		One month of interest expenserelated to the note payable has accrued and will be paid April1.