Limbo Lower has completed all of its journal entries for the month of April 2019, and posted them to the general ledger. An unadjusted trial balance has been prepared. The following adjustments must be made.

Apr 30	The amount of prepaid insurance is for 12 months; one month has been used.
Apr 30	Depreciation for the month on equipment was $130.
Apr 30	Unearned revenue of $810 has now been earned.
Apr 30	Work was performed for $890 which will be collected next month.

Required

a) Using the following unadjusted trial balance, complete the adjustments and the adjusted trial balance in the worksheet.

Do not enter dollar signs or commas in the input boxes.

Select the proper order for the headings of the worksheet.

April 30, 2019
	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance
Account	DR	CR	DR	CR	DR	CR
Cash	5,510		Answer	Answer	Answer	Answer
Accounts Receivable	1,350		Answer	Answer	Answer	Answer
Prepaid Insurance	2,400		Answer	Answer	Answer	Answer
Equipment	9,020		Answer	Answer	Answer	Answer
Accumulated Depreciation			Answer	Answer	Answer	Answer
Accounts Payable		3,520	Answer	Answer	Answer	Answer
Unearned Revenue		2,140	Answer	Answer	Answer	Answer
Bank Loan		4,080	Answer	Answer	Answer	Answer
Roberts, Capital		6,320	Answer	Answer	Answer	Answer
Roberts, Withdrawals	1,240		Answer	Answer	Answer	Answer
Service Revenue		5,230	Answer	Answer	Answer	Answer
Depreciation Expense			Answer	Answer	Answer	Answer
Insurance Expense			Answer	Answer	Answer	Answer
Interest Expense	30		Answer	Answer	Answer	Answer
Rent Expense	1,740		Answer	Answer	Answer	Answer
Total	21,290	21,290	Answer	Answer	Answer	Answer

b) Prepare the journal entries for the above transactions.

Date	Account Title and Explanation	Debit	Credit
2019
Apr 30		Answer
			Answer
	Expense one month of insurance
Apr 30		Answer
			Answer
	Depreciate Equipment
Apr 30		Answer
			Answer
	Earned revenue
Apr 30		Answer
			Answer
	To accrue service revenue