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.