d. Prepare journal entries to adjust the following accounts, and: e. Post the adjusting entries to the above T-accounts. Record insurance expense for April. Supplies still available on April 30 was $400. Record depreciation expense for truck for April of $750. Record depreciation expense for equipment for April of $210. One-fourth of roofing fee received April 5, was earned by April 30. Using the following accounts: Cash: Accounts Resolvable: Supplies: Prepaid Insurance: Trucks Accumulated Depreciation-Trucks: Equipment: Accumulated Depreciation-Equipment 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