he unadjusted trial balance for Pharoah Designs at its year end, April 30, 2024, is as follows: Notes payable Unearned revenue T. Clark, capital T. Clark, drawings Service revenue Salaries expense Interest expense Depreciation expense 14,000 1,800 25,540 4,400 15,000 9,900 560 Additional information: 1. $510 of the unearned revenue is to be recognized because the related gardening services have been provided by April 30 , 2024. 2. The equipment has an estimated useful life of eight years. 3. 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. Prepare closing entries for the year ended. (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.) Depreciation Expense (To close expense accounts) Apr. 30 (To close Income Summary) Apr. 30 (To close Drawings account)