B. Open the following T-Accounts and post the journal entries into the T accounts Cash, Accounts Receivable, Equipment, Accounts Payable, Owner's Capital, Teaching Revenue, Insurance Expense and Equipment Rental Expense C. Compute for Total Assets, Total Liabilities and Total Equity and show trial balance at the end of June. D. Prepare the appropriate adjusting entries at the end of July 31.2017 for the following prepaid insurance account was debited and cash credited on the same date 2. A landscape company's lawn tractor was purchased for $3,200 in 2015 . The salvage value of the lawn tractor at the end of its 4 year useful life is estimated to be $800. Calculate the annual depreciation for the year ended July 31, 2017 and record corresponding adjusting entry 3 On April 1, 2017 a customer paid for a 6-month lawn service plan to begin June 1,2017 The joumal entry credited the Unearned Service Revenue account when the $3,000 payment was received. The monthly fee is $500 4. The last weekly salary of $1,400 was paid to employees on Friday, July 25 Employees are paid based on a 5-day workweek. Salaries July 28,29,30 and 31 have accrued 3. On April 1, 2017 a customer paid for a 6-month lawn service plan to begin June 1,2017. The journal entry credited the Uneamed Service Revenue account when the $3,000 payment was received. The monthly fee is $500. 4. The last weekly salary of $1,400 was paid to employees on Friday, July 25 . Employees are paid based on a 5-day workweek. Salaries July 28,29,30 and 31 have accrued 5. Service frees of $1,800 were earned by July 31 but not recorded