The trial balance of S&S Tree Service as of January 1, 2016 had the following normal balances: Cash $ 20,000 Accounts Receivable 2,800 Supplies 425 Prepaid Insurance 3,000 Equipment Accumulated Depreciation Accounts Payable 900 Salaries Payable 500 Interest Payable Unearned Revenue 225 Note payable Common Stock 22,000 Retained Earnings 2,600 Dividends Service Revenue Fuel Expense Depreciation Expense Insurance Expense Interest Expense Rent Expense Salary Expense Supplies Expense S&S Tree Service completed the following transactions during 2016. 1. Paid the salaries owed from the prior period. 2. The company purchased equipment for $25,000 making a down payment of $1,000 and taking a loan on the remainder at a 4% annual interest rate. 3. Issued stock $3,000. 4. Paid $900 cash for supplies. 5. Prepaid insurance of $900 for a three month period. 6. Performed tree trimming services for a customer and received $2,800 cash. 7. Completed a large commercial job and billed the customer $36,500. 8. Paid the amount due on account. 9. Purchased supplies on account $2,500. 10. Collected $675 in advance for lawn service to be performed later. 11. Collected $15,800 cash from customer on account. 12. Purchased fuel for the truck, paying $1,200 on account. 13. Paid employees, $700. 14. Paid office rent for the period, $3,600. 15. Paid $500 in dividends to the stockholders. Adjustments: 16. There was $500 supplies on hand at year end. 17. Prepaid insurance used during the year was $300 per month. 18. Unearned services earned during the year $400. 19. Accrue interest on the note payable for one full year. 20. Accrue salaries for year end, $300. 21. Depreciation for the year was $5,000. Required: a. Record the above transactions (#1-15) and the adjustments (#16-21) in the general journal. (You are to create a general journal page in Excel and number each transaction you record; ie 1,2,3 etc.) b. Post the entries to T-Accounts. i. Use a new TAB in EXCEL to create the T-Accounts. (Hint: the CASH will have the most postings) ii. Line up the T-Accounts in organized columns, under each of the following categories; (Assets, Liabilities, Equity, Revenues, Expenses) iii. After posting, subtotal each T-Account to show the balance in the account. c. Prepare a Trial balance. Please use a separate tab in Excel for this step. d. Prepare the financial statements for 2016 and include complete and proper headings on each. (Income Statement, Statement of Changes in Stockholders Equity, Balance Sheet. Can i please get someone to just answer question D for me please?