Based on the information presented in this trial balance and related transactions below, prepare an adjusting journal entries for April 30, 2018, assuming that all necessary adjustments for March had been recorded on March 31, 2018

Trial Balance April 30, 2018 Debit Credit Cash 9,020 Accounts receivable 120 Prepaid rent 800 Land 10,000 Buildings 8,000 Equipment 6,000 Accounts payable 2,000 Mortgage payable 6,000 Common stock 23,000 Admission revenue 6,700 Concession revenue 240 Advertising expense 600 Film rental expense 1,500 Salaries expense 1,900 Total: m m 1. Prepaid rent expires at the rate of $400 per month 2. Annual depreciation is $700 on equipment 3. The mortgage interest rate is 9% per year 4. Admission fees of $150 were due from hosting a special event at April, 30. (Use Accounts Receivable)