Only section D please. All the other data is provided to be used as reference. Thank you.

b. Record These transactions for April using 'Ot Owner invested Cash 2 wits Paya& 3 Prepaid Cash . S Supplies Lmts Paya& unearned Roofing Fees Received '8 cash ACCO untS 29 Expense 30 Cash 30 Wages Expense 30 Roofing Fees Earned Recorded entries 103.500 25900 25920 16.200 44100 Emer in rhe T accounts in the order thev appear using the first avaiLat*e ansaver on rhe appropriate side of the '6.200 A 900 .000 25920 49500 44100 '0.800 25920 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 S, was earned by April 30. Date 30 GeneralJournal Description To record insurance ex ense Debit Credit r. 30 To record su r. 20 lies ex ense. r. 30 To record truck de reciation ex ense To record e ui ment de reciation ex ense. r. 30 To record fees earned.