D. Roulstone opened Roulstone Roofing Service on April 1, 2010. Transactions for April follow

\section*{Required}
a. Set up T-accounts for the following accounts: Cash; Accounts Receivable: Supplies; Prepaid Insurance; Trucks; Accumulated Depreciation-Trucks; Equipment: Accumulated DepreciationEquipment; Accounts Payable: Unearned Roofing Fees; Common Stock; Roofing Fees Earned: Fuel Expense: Advertising Expense; Wages Expense; Insurance Expense; Supplies Expense: Depreciation Expense-Trucks; and Depreciation Expense-Equipment.

b. Record these transactions for April using journal entries.
c. Post these entries to their T-accounts (reference transactions in T-accounts by date).
d. Prepare an unadjusted trial balance at April 30, 2010.
e. Prepare entries to adjust the following accounts: Insurance Expense, Supplies Expense,
Depreciation Expense-Trucks, Depreciation Expense-Equipment, and Roofing Fees Earned in journal entry form. Supplies still available on April 30 amount to \(\$ 400\). Depreciation for April was \(\$ 125\) on the truck and \(\$ 35\) on equipment. One-fourth of the roofing fee received on April 5, was earned by April 30 .
f. Post adjusting entries to their T-accounts.

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Apr. 1 Roulstone contributed $11.500 cash to the business in exchange for common stock. Paid $6,100 cash for the purchase of a used truck. Purchased $3,100 of ladders and other equipment; the company paid $1,000 cash, with the balance due in 30 days. Paid $2.880 cash for two-year (or 24-month) premium toward liability insurance. Purchased $1,200 of supplies on credit. 2 2 3 5 5 12 18 29 30 Paid $100 cash for April newspaper advertising. 30 Received an advance of $1,800 cash from a customer for roof repairs to be done during April and May. Billed customers $5.500 for roofing services performed. Collected $4.900 cash from customers toward their accounts billed on April 12. Paid $675 cash for truck fuel used in April. Paid $2.500 cash for assistants' wages earned. 30 Billed customers $4,000 for roofing services performed.