Please full calculation and explanation.

What effect woulf it CHE enture Elements provides outdoor activities including ropes courses, rock cli Th Problem 4-SA Adventure Elements provides outdoor activities inca Adjusting entries and closing entries LO2,3,5 nd pany offers a unique experience for team building activities, camps for youth a ing outdoor adventure Debit An $ 2.300 acorued isbilties 5,100 201 Accounts payable and 5.900 34,700 103 Accounts receivable 168 Accumulated depreciation, equipment 300 Becky Brenner, captal 301 Becky Brenner, withdrawals. 101 Cash 14 Copyright 31.200 9,600 6,500 22,000 1,875 120 10,000 167 Equipment 633 Insurance expense 623 Interest expense 141 Notes recelvable. due January 1, 2020 233 Longtem nates payable 610 Rent expense 402 Revenue 19.000 7.500 61.015 270 1,800 2,000 126 Supplies. 63 Supplies expense.. 652 Telephone expense 203 Uneamed revenueS 688 Utilities expense 612 Wages expense 10,600 2,150 33.400 $133,515 $133,515 Totals You are the accounting manager. Your staff submitted the following trial balance for the year ende March 31, 2017. In your review, you discover the following additional information that has not bee included in the trial balance. a. On April 2, you received the telephone bill for the month of March for $300. b. On March 31, Adventure Element took a university student club zip-lining. An invoice ba been sent to the student club for $2,000 due April 30. e. On March 31, the compang held a teen's camp for $1,500. All tickets had been prepaid two weeks in advance The equipment has an estimated useful life of 20 years. If you need to create a new use account number 606. d. account