The following Accounting question has been Attached Below.

Adventure Elements provides outdoor activities including ropes courses, rock climbing, and Zip-lining. The company offers a unique experience for team building activities, camps fOI youth, and anyone seeking outdoor adventure. The following is trial balance for the year ended March 31, 2020. No. Account Debit Credit 201 Accounts payable and accrued liabilities $ 3,950 103 Accounts receivable $ 8,050 168 Accumulated depreciation, equipment 9,050 300 Becky Brenner, capital 34,950 301 Becky Brenner, withdrawals 30,000 101 Cash 10,550 194 Copyright 7,900 167 Equipment 34,600 633 Insurance expense 2,640 623 Interest expense 515 141 Notes receivable, due January 1, 2023 15,400 250 Long-term notes payable 21 ,800 610 Rent expense 10,500 402 Revenues B1 ,460 126 Supplies 425 637 Supplies expense 2,000 652 Telephone expense 2,300 203 Uneamed revenues 19,600 688 Utilities expense 2,730 612 Wages expense 43,200 Totals $170,810 $170,810 The following is additional information that has not been included in the trial balance. a. On April 2, you received the telephone bill for the month of March for $555. b. On March 31, Adventure Element took a university student club Zip-lining. An invoice had been sent to the student club for $2,450 due April 30. c. On March 31, the company held a teen's camp for $1,720. All tickets had been prepaid two weeks in advance. d. The equipment has an estimated useful life of 20 years. Use straight line method for depreciating Equipment. View transaction list Journal entry worksheet Record the accrual of telephone expense. Note: Enter debits before credits. Mar 31, 2020 Clear entry View general journal ADVENTURE ELEMENTS Adjusted Trial Balance March 31, 2020 Acct. No Account Debit Credit 101 Cash 103 Accounts receivable 126 Supplies 141 Notes receivable, due January 1, 2023 167 Equipment 168 Accumulated depreciation, equipment 194 Copyright 201 Accounts payable 203 Unearned revenues 250 Long-term notes payable 300 Becky Brenner, capital 301 Becky Brenner, withdrawals 402 Revenues 606 Depreciation expense, equipment 610 Rent expense 612 Wages expense 623 Interest expense 633 Insurance expense 637 Supplies expense 652 Telephone expense 688 Utilities expense Totals $ 0 $ 0View transaction list Journal entry worksheet Record closing of revenue to the income summary. Note: Enter debits before credits. Clear entry View general journal