(LO 2, 3) The Blue Thumb Lawn Care Company began operations on April 1. At April 30, the trial balance shows the following balances for selected accounts.

Prepaid Insurance	3,600
Equipment	28,000
Notes Payable	20,000
Unearned Service Revenue	4,200
Service Revenue	1,800

Analysis reveals the following additional data.
1.Prepaid insurance is the cost of a 2-year insurance policy, effective April 1.
2.Depreciation on the equipment is $500 per month.
3.The note payable is dated April 1. It is for 1-year at 12% interest rate.
4. $700 of the unearned service revenue was earned in April.
5.Lawn services performed for other customers but not recorded at April 30 totalled $1,500.

Instructions
Prepare the adjusting entries for the month of April. Show computations.
The entry date for all transactions is 4/30

GENERAL JOURNAL
Date	Account Name				Debit	Credit
					0	0