Blackice Coffeeshop began operations April 1. At April 30, the trial balance shows the following balances for selected accounts: Prepaid Insurance $3,912 Equipment 29,200 Notes Payable 18,000 Unearned Revenue 4,190 Service Revenue 1,520 Analysis reveals the following additional data. 1. Prepaid insurance is the purchase cost of a 2-year insurance policy, effective April 1. 2. Depreciation on the equipment is $390 per month. 3. The note payable is dated April 1. It is a 6-month, 6% note. 4. Services delivered to customers but not recorded at April 30 totalled $1,450. 5. Provided $520 of services to customers who had paid at the beginning of the month. No. Account Titles and Explanation 1. 2. 3. 4. 5. Debit Credit