Nunez Services had completed all of its journal entries for the month of April 2018 and posted them to the general ledger. Based on the ledger balances, an unadjusted trial balance has been prepared. Nunez Services Unadjusted Trial Balance April 30, 2018 Account Titles DR CR Cash $32,460 Accounts Receivable $8,540 Prepaid Rent $2,280 Equipment $13,130 Accounts Payable $24,500 Unearned Revenue $3,400 Notes Payable $1,260 Nunez, Capital $20,886 Service Revenue $25,710 Interest Expense $136 Insurance Expense $1,580 Salaries Expense $8,960 Telephone Expense $160 Travel Expense $8,510 Total $75,756 $75,756 The following adjustments must be made at the end of April. Apr 30 The balance of prepaid rent represents a 12-month lease. One month has been used. Apr 30 Depreciation of equipment for the month is $240. Apr 30 Nunez Services has earned $1,450 that was previously unearned. Required Create the journal entries for the adjustments. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number Date Account Title and Explanation Debit Credit 2018 Apr 30 Rent Expense 2280 Prepaid Rent 2280 Expensed one month of rent Apr 30 Depreciation Expense 240 240 Accumulated Depreciation - Depreciate equipment Apr 30 Accounts Receivable 1450 1450 Service Revenue Earned revenue