Trial Balance
ACCOUNT	DEBIT	CREDIT
Cash	49,320
Equipment	17,500
Truck	29,000
Accum. deprec. equipment
Accum. deprec. truck
Accounts receivable	6,460
Supplies	350
Land	26,500
Prepaid auto insurance	900
Accounts payable		2,700
Notes payable		49,000
Salary payable
Utilities payable
Unearned Service Revenue
Harper, capital		80,000
Harper, drawing	5,575
Service revenue		11,360
Depreciation expense Equip
Depreciation expense Truck
Insurance expense
Rent expense	2,500
Salary expense	4,500
Supplies expense
Maintenance expense	230
Utilities expense	255
Total	143,060	143,060

1. Create journal entries for the following adjustment entries:

M. Received $1,500 cash from a customer for 3 months of service

N. Employees are paid $2,250 every Friday for a 5-day work week. April 30, 2021 is a Wednesday.

O. Record use of 1 months prepaid auto insurance ($900 for 3 months).

P. On April 30, 2021, the supplies on hand is $45 (On April 1, 2021 it was $350).

Q, Depreciation for the current month includes equipment ($750) and trucks ($450). Make a compound entry.

I need help with the adjusted trial balance.