Cash McKinsey & Company started their business on January 1, 2020. The trial balance for the end of the April 2020 is as follows: McKinsey & Company Trial Balance April 30, 2020 Debit Credit $ 125,000 Accounts Receivable 18,750 Prepaid Insurance 11,250 Equipment 37,500 Cars 18,750 Accounts Payable $ 61,875 Capital 150,000 Retained Earnings 12,500 Service Revenue 25,000 Salaries Expense 18,750 Accommodation Expense 18,750 Fuel Expense 625 $249,375 $249,375 An analysis of the accounts shows the following. 1. Insurance expires at the rate of $1,250 per month. 2. Salaries owed but not paid are $5,000. 3. Service Revenue earned but not accrued $5,500. In addition to those listed accounts on the trial balance, Insurance Expense. Salaries Payable and Accumulated Deficit accounts are used. (a) Instructions Prepare; The adjusting entries for the month of April 2020 (1 point for each entry, 6 point total) (b) The adjusted trial balance (1 point for each entry, 16 point total) The income statement, retained earnings statement and balance sheet (1 point for each entry, 22 point total) (d) Fill the work sheet accordingly (1 point for each entry, 56 point (c) total)