Apr. 1 roulstone contributed $69,000 cash to the business in exchange for common stock. 2 paid $36, 600 cash for the purchase of a used truck. 2 purchased $18, 600 of ladders and other equipment: the company paid $1,000 cash, with the balance due in 30 days. 3 paid $17, 280 cash for two-year (or 24-month) premium toward liability insurance. 5 purchased $7, 200 of supplies on credit. 5 received an advance of $10, 800 cash from a customer for roof repairs to be done during april and may. 12 billed customers $33,000 for roofing services performed. 18 collected $29, 400 cash from customers toward their accounts billed on april 12. 29 paid $4, 050 cash for truck fuel used in april. 30 paid $600 cash for april newspaper advertising. 30 paid $15,000 cash for assistants' wages earned. 30 billed customers $24,000 for roofing services performed. using the following accounts: cash: accounts receivable: supplies: prepaid insurance: trucks: accumulated depreciation-trucks: equipment: accumulated depreciation-equipment: accounts payable: unearned roofing fees: common stock: roofing fees earned: fuel expense: advertising expense: wages expense: insurance expense: supplies expense: depreciation expense-trucks: and depreciation expense-equipment. d. prepare journal entries to adjust the following accounts, and: e. post the adjusting entries to the above t-accounts. record insurance expense for april. supplies still available on april 30 was $400. record depreciation expense for truck for april of $750. record depreciation expense for equipment for april of $210. one-fourth of roofing fee received april 5, was earned by april 30.