Please make journal entries

31 The company's board declared a $1.25 cash dividend per common share at its monthly meeting. The dividend will be distributed on April 15th. 31 Issued Cheque No. 89 to make the monthly loan payment for the bank loan borrowed on March 1. 31 Received $6,250 in cash sales during the period from March 22 to March 31 (Deposit Receipt \# 115). Cost of inventory sold was 50% of revenues. END OF MONTH ADJUSTING ENTRIES Prepare the following adjusting entries as of the end of March 2021. Insert the adjusting entries on the worksheet and prepare an adjusted trial balance. Journalize the adjusting entries in the General Journal. Show all your calculations. (a) A physical inspection of unused gas and oil on hand on March 31 , indicated that fuel worth $300 remains at month end. Record the Gas and Oil used during the month of March. (b) The February 31 balance of prepaid insurance expired during the first two weeks of March. Also, one-half month has passed since the new one-year policy, which started on March 15, went into effect. Don't forget to include the partial refund in your calculation. (c) One month of prepaid advertising space in the Surrey Now newspaper has been used of the transaction dated March 7. (d) A physical count showed that $240 in sales supplies remain as of March 31 . Record the sales supplies used during the month of March. (e) A physical count showed that $100 in office supplies remain as of March 31. Record the use of office supplies during the month. (f) The monthly depreciation expense for store equipment is $620. This amount includes the depreciation for store equipment purchased on March 15. (g) Depreciation expense of office equipment for March totaled $175. In addition, record the depreciation expense for the new equipment. (b) During the month of March, interest totaling $173 accrued on the remaining notes payable. (i) Wages accrued but unpaid as of March 31 were $1,394. (j) A physical inventory taken after the close of business on March 31 showed merchandise on hand with a cost of $50,481. Prepare the appropriate adjusting entry