Salmon Fisheries is owned by John Kulak and provides fish products to the fishing industry. At the end of April 2019, they had the following adjustments Apr 30 Interest of $400 had accrued on the bank loan Apr 30 The balance of prepaid insurance is for a 4-month policy, one month of insurance has been used Apr 30 During April, Salmon Fisheries earned $860 of uneamed revenue Apr 30 The computers were purchased on April 1, 2019 and have an expected useful life of five years, after which they will have rio residual value Record depreciation for April