Cullumber Company records all prepayments in income statement accounts. At April 30, the trial balance shows Supplies Expense 51.800. Service Revenue 113.000. and zero balances in related balance sheet accounts. Prepare the adjusting entries at April 30 assuming: (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

(a) 5600 of supplies on hand and

(b) 52,000 of service revenue should be reported as unearned.