On April 1, 2023, Nicky LLC, sells a two year cloud software subscription to Moose, Inc. for $30,000 cash. Moose pays the entire amount up front. Both Nicky and Moose use accrual accounting. Prepare the journal entry to record the April 1, 2023 transaction for Nicky LLC. DR: Cash 30,000 CR: unearned revenue 30,000 Prepare the journal entry to record the April 1, 2023 transaction for Moose, Inc. DR: CR: Prepare the Adjusting Journal Entry (AJE) for Nicky LLC as of April 30, 2023 DR: CR: Prepare the Adjusting Journal Entry (AJE) for Moose Inc. as of April 30, 2023 DR: CR: