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The trial balance of Aptos Architects, Inc., at April 30, 2018, and the data needed for the month-end adjustments follow: (Click the icon to view the trial balance.) (Click the icon to view the adjustment data.) Read the requirements, Requirement 1. Journalize the adjusting entries. (Record debits first, then credits. Exclude explanations from any journal entries.) a. Insurance coverage still remaining at April 30, $1,000 Journal Entry i Data Table Date Accounts Debit Credit Apr Aptos Architects, Inc. Trial Balance April 30, 2018 Account Debit Credit b. Supplies used during the month, $600 i More Info Cash $ 13,900 Journal Entry 19,800 Date Accounts Debit Credit 2,500 1,400 Apr 59,000 a. Insurance coverage still remaining at April 30, $1,000 b. Supplies used during the month, $600 c. Depreciation for the month, $2,700 d. Accrued utilities expense at April 30, $200 (use Accounts payable as the liability account needed) e. Accrued salaries at April 30, $900 f. Service revenue still unearned at April 30, $1,500 $ 50,000 3,200 c. Depreciation for the month, $2,700 2,700 Journal Entry Accounts receivable Prepaid insurance Supplies Equipment Accumulated depreciation, equipment Accounts payable Salaries payable Unearned service revenue Common stock Retained earnings Dividends Service revenue Salaries expense Insurance expense Depreciation expense, equipment Utilities expense Print Done Date Accounts Debit Credit 25,000 12,500 Apr 4,500 11,000 3,300 d. Accrued utilities expense at April 30, $200 (use Accounts payable as the liability account needed) Journal Entry Accounts Date Debit Credit Supplies expense Apr $ 104,400 $ 104,400 Total Print Done