Accrued Interest On October 1, Kovac, Inc. borrowed $68,000 from National Bank of Silvan on a 1-year, 6% note. Required: What adjusting entry should Kovac make at December 31? Dec. 31 (Record accrual of interest expense) Unearned Sales Revenue Trademark Lawn Services offers a promotion where they will mow a customer's lawn 15 times if the customer pays $570 in advance. Required: 1. Make the journal entry to record the customers' prepayment of $570. (Record payment received for services not yet performed) 2. Make the journal entry to record Trademark's mowing of the lawn one time. Round your answers to nearest whole number. (Record revenue)