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Roth Contractors Corporation Statement of Changes in Equity Stockholders' Equity For the Month Ended December 31, 2019 CommonstockearningsequityRetainedTotal Opening balance Ending balance Liabilities Roth Contractors Corporation Balance Sheet At December 31, 2019 Assets Roth Contractors Corporation Income Statement For the Month Ended Dec. 31, 2019 Revenue Expenses Roth Contractors Corporation GENERAL JOURNAL \begin{tabular}{|r|l|r|r|r|} \hline Dec. & & & & \\ \hline 2019 & \multicolumn{1}{|c|}{ Description } & F & Debit & Credit \\ \hline a & Cash & & 9,000 & \\ \hline & To common stock & & & 9,000 \\ \hline & & & & \\ \hline b. & Prepaid rent & & & \\ \hline & to cash & & & \\ \hline & & & & \\ \hline c. & Truck & To accounts payable & & \\ \hline & & & & \\ \hline & d. & Supplies & & \\ \hline & To accounts payable & & & \\ \hline & & & & \\ \hline e. & Prepaid Insurrance & & & \\ \hline & to cash & & & \\ \hline & & & & \\ \hline \end{tabular} December Adjusting Entries Amount o. One month of the prepaid insurance has expired. p. The December portion of the rent paid on December 1 has expired. q. Counted supplies and found this amount still on hand (recorded the amount used as an expense) $400 r. The amount collected in transaction m is unearned at December 31 . s. Three days of wages for December 29,30 , and 31 are unpaid. These will be paid in January. t. One month of depreciation needs to be recorded. Estimated useful life of truck in years $2,900 u. Income taxes expense to be paid in the next fiscal year. $1,595 m. Collected an advance on work to be done in January (the policy of the coproration is to record such advances as revenue at the the time they are reived) n. Received a bill for electricity used during the month (recorded as utilities expense) 4,000 600 Roth Contractors Corporation was incorporated on December 1, 2019. Required: Part A 1 Prepare journal entries to record the December transactions shown on page "Transactions Pt. A". General ledger account numbers and descriptions are not needed. 2 Post the entries to general ledger T-accounts. Part B 3 Prepare all necessary adjusting entries based on the information shown on the printed "Adj. Entries Pt. B" page. General ledger account numbers and descriptions are not necessary. 4 Post the entries to general ledger T-accounts and calculate balances. 5 Prepare an adjusted trial balance at December 31. 6 Prepare an income statement, statement of changes in equity, and balance sheet. Assume the fiscal year-end is December 31, 2019. 7 Prepare closing entries and a post-closing trial balance at December 31,2019