Roulstone opened Roulstone Roofing Service on April 1. Transactions for April follow. Apr. 1 Roulstone contributed $11, 500 cash to the business in exchange for common stock. Apr. 2 Paid $6, 100 cash for the purchase of a used truck. Apr. 2 Purchased $6, 200 of ladders and other equipment; the company paid $1,000 cash, with the balance due in 30 days. Apr. 3 Paid $2, 880 cash for two-year (or 24-month) premium toward liability insurance. Apr. 5 Purchased $1, 200 of supplies on credit. Apr. 5 Received an advance of $1, 800 cash from a customer for roof repairs to be done during April-May. Apr. 12 Billed customers $5, 500 for roofing services performed. Apr. 18 Collected $4, 900 cash from customers toward their accounts billed on April 12. Apr. 29 Paid $675 cash for truck fuel used in April. Apr. 30 Paid $100 cash for April newspaper advertising. Apr. 30 Paid $4, 500 cash for assistants' wages earned. Apr. 30 Billed customers $4,000 for roofing services performed Required: Please record transactions and accounting adjustments using the following Template