CULLUMBER DESIGNS Trial Balance April 30, 2024 Debit Credit Cash Accounts receivable Prepaid rent Equipment $11,000 8,600 5,300 24,000 Accumulated depreciation-equipment $6,000 Accounts payable 5,500 Notes payable 14,000 Unearned revenue 1,700 T.King, capital 23,470 T.King, drawings 4,200 Service revenue 16,000 Salaries expense 9,900 Interest expense 920 Depreciation expense 2.750 $66,670 $66,670 Additional information: 1. 2. 3. $410 of the unearned revenue is to be recognized because the related gardening services have been provided by April 30, 2024 The equipment has an estimated useful life of eight years. Interest on the note payable is due on the first day of each month for the previous month's interest. The note payable has a 6% annual interest rate. (a) Cullumber Designs prepares adjusting entries monthly. Prepare adjusting entries for the month ended April 30, 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 O for the amounts. List all debit entries before credit entries.) Date Account Titles Apr. 30 Apr. 30 Apr. 30 (To record revenue for services provided) To record monthly depreciation) (To accrue interest expense) Debit Credit