Carla Vista Company provides property management services to a variety of companies. At its fiscal year end on April 30, 2024, adiustments were required for the following items:

1.

2.

3.

4.

5.

6.

Services of $640 were provided but not recorded or collected.

Of the balance in the Unearned Revenue account, $300 of services have been provided.

Depreciation expense for the year ended April 30, 2024, was $5,000.

Interest of $595 on a note payable had accrued.

Prepaid insurance of $405 had expired.

Property taxes for the calendar year are payable every year on June 30. The company estimated property taxes for 2024 to be $3,936.

Prepare these reversing entries on May 1, 2024. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)

Date Account Titles

May 1

Debit

Credit

(To reverse accrued revenue adjusting entry)

May 1

(To reverse accrued interest expense adjusting entry)

May 1

(To reverse accrued property tax expense adjusting entry)