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Blackice Coffeeshop began operations April 1. At April 30, the trial balance shows the following balances for selected accounts: Prepaid Insurance Equipment Notes Payable Unearned

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Blackice Coffeeshop began operations April 1. At April 30, the trial balance shows the following balances for selected accounts: Prepaid Insurance Equipment Notes Payable Unearned Revenue Service Revenue $3,840 29,600 18,000 4,030 1,600 Analysis reveals the following additional data. 1. 2. 3. 4. 5. Prepaid insurance is the purchase cost of a 2-year insurance policy, effective April 1. Depreciation on the equipment is $560 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 $1,570. Provided $570 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 for the amounts. List all debit entries before credit entries.) No. Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5

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