Analysis reveals the following additional data.

Prepaid insurance is the cost of a $2-$year insurance policy, effective April $1.$

Depreciation on the equipment is $$600$ per month.

The note payable is dated April $1.$ It is a $6-$month, $6\%$ note.

Services delivered to customers but not recorded at April $30$ totalled $$1,540.$

Provided $$530$ of services to customers who had paid at the beginning of the month.

Prepare the adjusting entries for the month of April. $($Credit account titles are automatically indented when the amount is entered. Do not

indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit

entries.$)$

No$.$ Account Titles and Explanation

Debit

Credit

entries.$)$

$($To record depreciation expense for equipment.$)$

For each asset, calculate its accumulated depreciation and carrying amount at December $31,2024.($Round final answers to $0$ decimal places, e$.$g$.5,275.)$Flint Services Company records adjusting entries on an annual basis. The following information is available to be used in recording adjusting entries for the year ended December $31,2024.$

Prepaid insurance totalling $$340$ has expired.

Supplies of $$340$ have been used.

Annual depreciation on equipment is $$1,190.$

Services related to unearned revenue of $$364$ were performed.

Salaries of $$790$ are unpaid.

Utility expenses for $2024$ of $$240$ are unrecorded and unpaid.

Services provided but not collected in cash or recorded total $$990.$

Interest of $$165$ on a note payable has accrued.

For each adjustment, prepare a basic analysis and a debit$-$credit analysis. Use the following format, in which the first one has been done: