Q3- 20 marks 1 mark for each journal entry- 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 December 1. (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) Signed a $9,000 contract for work to be performed in January. (I) 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)