On April 1, 2023, Nicky LLC, sells a two year cloud software subscription to Moose, Inc. for $30,000 cash. Moose pays the entire amount up front. Both Nicky and Moose use accrual accounting. 

• What is the balance in Nicky's Unearned Revenue account as of April 30, 2023? 
• How much revenue will Nicky LLC recognize in 2023? 
• What will Nicky's Unearned Revenue balance be on December 31, 2023? 
• What is the balance in Moose's Prepaid Expense account on May 31, 2023? 
• How much expense will Moose recognize in 2024? 
• What is the balance in Moose's Prepaid Expense account as of February 28, 2025?

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