I'm interested in D answer only using the same of this method below:

example of the way the answer must be solved: beginning common stock $4,000 plus: common stock issued 25,000 $29,000

Ending common stock 1,000 plus: net income 4,585 less: Dividens (800)

Ending retained earnings 4,785 Total Stockholders equity $33,785

please solve in excel or with good handwriting thx

Accenture PLC is a multinational professional services company that specialises in information technology services and consulting. Following are the transactions for the year 2014. 2014 Details of Transactions Jan-01 Accenture Co acquired $385,000 from the issue of common stock. Collected $60,000 as an advance for technical services yet to be provided over one year starting May 1. Feb-02 Feb-25 Provided $26,460 of Technical Assistance Services on account. Mar-31 Apr-15 Paid $120,000 cash for the extension of the Office Building. Purchased $24,000 cash for a one-year insurance policy with coverage initiating 1st of July. Collected $18,400 from accounts receivable. Jun-10 Jul-25 Purchased $3,000 of Stationary for office use on the account. Aug-15 Paid $32,000 Cash for Wages to employees. Nov-10 Paid a dividend of 3% of Total Equity. Dec-01 Paid $3,000 to settle accounts payable related to stationery. Dec-20 $3,500 is recognized as Utility Bill expenses on account. Adjustments As of 31st December 2014, 1 Stationery of value $1,000 was found left in store that could be used next year. 2 Earned $40,000 of the $60,000 of revenue deferred on Feb 2. 3 Recognized $1,200 Rent revenue which is not received until 31st December 2014. 4 $8000 was found accrued of Wages. 5 Had used half of the $24,000 of insurance coverage that it had paid for on 15th April. 6 Accenture PLC had the following Balances at the beginning of 1st January 2014. a. Cash: $15,000, b. Common Stock $15,000 c. There was no Retained Earnings opening balance. Required: Prepare [In the attached excel sheet] a) Journal b) T Account (Ledger Account) c) Trial Balance d) Statement of Changes in Equity e) Balance Sheet