Martinez Coffeeshop began operations April $1.$ At April $30,$ the trial balance shows the following balances for selected accounts:

Prepaid Insurance

$$3,792$

Equipment

$22,400$

Notes Payable

$22,400$

Unearned Revenue

$4,430$

Service Revenue

$1,500$

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 $$400$ per month.

$3.$ The note payable is dated April $1.$ It is a $6-$month, $6\%$ note.

$4.$ Services delivered to customers but not recorded at April $30$ totalled $$1,370.$

$5.$ Provided $$600$ of services to customers who had paid at the beginning of the month.

Prepare the adjusting entries for the month of April. $($Credit account titles are automatically indented when the 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.$)$