Problem 3-5A Preparing adjusting and subsequent cash entries (annual)-accrued revenues LO4 3 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 $4,600 per month. E-Quip had not paid the March rent as at March 31. On April 3, DigiTech collected the rent accrued on March 31. b. Services performed but unrecorded at March 31 totalled $9,300. This amount was collected on April 7. e. Interest for the month of March had accrued on a note receivable in the amount of $730. The interest accrued on March 31 was collected on April 1