SANDHILL Trial Balance April 30, 2021 Debit Credit Cash $11,430 Accounts receivable 8,960 Prepaid rent 4,875 Equipment 24,000 Accumulated depreciation-equipment $6,000 Accounts payable 5,810 Notes payable 12,000 Unearned revenue 1,500 T. Muzyka, capital 26,250 T.Muzyka, drawings 4,150 Service revenue 15,240 Salaries expense 9,865 Interest expense 770 Depreciation expense 2,750 $66,800 $66,800 2 Additional information: 1 2 3. $570 of the unearned revenue is to be recognized because the related gardening services have been provided by April 30. 2021 The equipment has an estimated useful life of eight years. Interest on the note payable is due on the first day of each month for the previous month's interest. The note payable has a 7% annual interest rate