Recording transactions and identifying types of adjusting entry A selection of a list of transactions for Penna is as follows: Apr 1 Paid six months of rent, $5,400 (GST exclusive) (originally debited to prepaid rent account). 10 Received $2,000 (GST exclusive) from a customer for a six-month service contract that began on 1 April. This was recorded as a credit to the unearned revenue account. 15 Purchased $200 (GST exclusive) of office supplies on credit (originally debited to office supplies expense account). 18 Purchased a computer for $2,500 (GST exclusive). 30 Work performed but not yet invoiced to the customer, $6,000 (GST exclusive). 30 Employees earned $2,500 in salary that will be paid on 2 May.

 Required For each transaction, 

record each of the initial transactions, before the adjusting entry in the general journal. 

identify what type of adjusting entry would be needed on 30 April.