Adventure Elements provides outdoor activities including ropes courses, rock climbing, and zip-lining. The company offers a unique experience for team building activities, camps for youth, and anyone seeking outdoor adventure. The following is trial balance for the year ended March 31, 2020. No. Account 201 Accounts payable and accrued liabilities 103 Accounts receivable 168 Accumulated depreciation, equipment 300 Becky Brenner, capital 301 Becky Brenner, withdrawals 101 Cash 194 Copyright 167 Equipment 633 Insurance expense 623 Interest expense 141 Notes receivable, due January 1, 2023 250 Long-term notes payable 610 Rent expense 402 Revenues 126 Supplies 637 Supplies expense 652 Telephone expense 203 Unearned revenues 688 Utilities expense 612 Wages expense Totals Debit Credit $ 5,150 $ 5,150 6,200 44,100 39,400 12,15 11,200 23,200 2,47 5e5 19,600 26,800 11,15 89,96 365 1,810 2,250 12,800 2,560 53,200 $185, 010 $185,010 The following is additional information that has not been included in the trial balance. a. On April 2. you received the telephone bill for the month of March for $720. b. On March 31, Adventure Element took a university student club zip-lining. An invoice had been sent to the student club for $3,500 due April 30. c. On March 31, the company held a teen's camp for $2,350. All tickets had been prepaid two weeks in advance. d. The equipment has an estimated useful life of 20 years. Use straight line method for depreciating Equipment. Required: 1. Prepare the missing adjusting entries for transactions a-d