Please answer these MCQs questions about accounting. I need an accurate answer for each part ASAP $$ Each question is a different part so in my solution I am going to be looking for accurate answers for $5$ parts of MCQ questions.

PART $1$:

Which of the following is not a current asset?

a$)$ Accounts Recievable

b$)$ Supplies

c$)$ Equipment

d$)$ Cash

PART $2$:

A business purchased a $1-$year insurance policy costing $$360$ on May $15$ of the current year. The amount of insurance expense to be recorded in the adjusting entry for the year ended December $31$ is

a$)$ $$210$

b$)$ $$215$

c$)$ $$220$

d$)$ $$225$

PART $3$:

To this point, the accounting cycle consists of the following steps:

$1.$ Transactions occur.

$2.$ Postings to the ledger are made.

$3.$ A trial balance is created.

$4.$ The income statement and balance sheet are prepared.

$5.$ The worksheet is prepared.

$6.$ Entries are recorded in the journal.

Options to choose from $($ANSWER CORRECTLY$)$:

a$)1,5,3,4,2,6$

b$)1,6,2,3,5,4$

c$)1,6,2,4,5,3$

d$)1,6,5,2,4,3$

PART $4$:

Adjusting entries $\_\_\_\_\_\_\_\_\_.$

a$)$ are the responsibility of junior accounting clerks

b$)$ are usually made to correct errors made by junior accounting clerks

c$)$ are normally made monthly

d$)$ None of the above

PART $5$:

Which of the following is not closed at the end of the fiscal period?

a$)$ all revenue accounts

b$)$ all expense accounts

c$)$ the drawing account

d$)$ the capital account