I had to add problem 5 because it was connected with problem 4 Please solve both of them thank you in advance

PROBLEM 4 Roth Contractors Corporation was incorporated on December 1, 2015 and had the following transactions during December: Part A (a) Issued share capital for $5,000 cash. (b) Paid $1,200 for three months' rent: December 2015; January and February 2016. (c) Purchased a used truck for $10,000 on credit(recorded as an account payable). (d) Purchased $1,000 of supplies on credit. These are expected to be used during the month (recorded as expense). (e) Paid $1,800 for a one-year truck insurance policy, effective December1. (f) Billed a customer $4,500 for work completed to date. (g) Collected $800 for work completed to date. (h) Paid the following expenses: advertising, $350; interest, $100; telephone, $75; truck operation, $425, wages, $2,500. (i) Collected $2,000 of the amount billed in(f)above. (j) Billed customers $6,500 for work completed to date. (k) Signeda$9,000contractforworktobeperformedinJanuary. (1) Paid the following expenses: advertising, $200; interest, $150; truck operation, $375; wages, $2,500. (m) Collected a $2,000 advance on work to be done in January (the policy of the corporation is to record such advances as revenue at the time they are received). (n) Received a bill for $100 for electricity used during the month(recorded as utilities expense). Question: 1. Open general ledger T-accounts for the following: Cash (101), Accounts Receivable (110), Prepaid Insurance (161), Prepaid Rent (162), Truck (184), Accounts Payable (210), Share Capital (320), Repair Revenue (450), Advertising Expense (610), Interest Expense (632), Supplies Expense (668), Telephone Expense (669), Truck Operation Expense (670), Utilities Expense (676), and Wages Expense (677). 2. Prepare journal entries to record the December transactions. Descriptions are not needed. 3. Post the entries to general ledger T-accounts. Part B At December 31, the following information is made available for the preparation of adjusting en-tries. (o) One month of the Prepaid Insurance has expired. (p) The December portion of the Decemberi rent payment has expired. (q) A physical count indicates that $350 of supplies is still on hand. (r) The amount collected in transaction(m)is unearned at December31. (s) Three days of wages for December 29, 30, and 31 are unpaid; the unpaid amount of $1,500 will be included in the first Friday wages payment in January. (t) The truck has an estimated useful life of 4years. Question: 4. Open additional general ledger T-accounts for the following: Supplies (173), Accumulated Depreciation - Truck (194), Wages Payable (237), Unearned Revenue (249), Depreciation Expense - Truck (624), Insurance Expense (631), and Rent Expense (654). 5. Prepare all necessary adjusting entries. Omit descriptions. 6. PosttheentriestogeneralledgerT-accountsandcalculatebalances. 7. PrepareanadjustedtrialbalanceatDecember31,2015. PROBLEM 5 Closing Accounts Question: 1. Using the adjusted trial balance answer from Problem 4, journalize the appropriate clos- ing entries (create additional accounts if required). 2. Prepare a post-closing trial balance