Blackice Coffeeshop began operations April 1. At April 30, the trial balance shows the following balances for selected accounts: Prepaid Insurance $3,864 Equipment 26,200 Notes Payable 21,400 Unearned Revenue 4,150 Service Revenue 1,580 Analysis reveals the following additional data. Prepaid insurance is the purchase cost of a 2-year insurance policy, effective April 1. Depreciation on the equipment is $370 per month. 1. 2. 3. 4. Services delivered to customers but not recorded at April 30 totalled $1,580. The note payable is dated April 1. It is a 6-month, 6%