please answer only first question not second one that was just added by mistake

Adventure Elements provides outdoor activities including ropes courses, rock climbing, and zip-lining. The company offers a unique experience for team building activities, camps for youth, and anyone seeking outdoor adventure. The following is trial balance for the year ended March 31, 2023 . The following is additional information that has not been included in the trial balance a. On April 2, you recelved the telephone bill for the month of March for \\( \\$ 490 \\). b. On March 31 , Adventure Element took a university student club zip-lining. An irvoice had been sent to the student club for \\( \\$ 1,810 \\) due April 30. c. On March 31, the company held a teen's camp for \\$2,390. 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. Required: 1. Prepare the missing adjusting entries for transactions a-d. Journal entry worksheet 4 Record the accrual of telephone expense. Note: Enter debits before credits. Required: 1. Prepare the missing adjusting entries for transactions a-d. Journal entry worksheet \\[ 4 \\] Required: 1. Prepare the missing adjusting entries for transactions a-d. Journal entry worksheet Record amount of advance payment earned. Note: Enter debits before credits. Required: 1. Prepare the missing adjusting entries for transactions a-d. Journal entry worksheet 1 3 Record depreciation expense. Note: Enter debits before credits. 2. Prepare an adjusted trial balance. 3. Calculate the current ratio and the debt to equity ratio. (Round the final answers to 2 decimal places.)