Swifty Corporation records all prepayments in income statement accounts. At April 30, the trial balance shows Supplies Expense $2,700, Service Revenue $9.400, and zero balances in related balance sheet accounts. Prepare the adjusting entries at April 30 assuming: (Credit account titles are automatically indented when the amount is entered. Do not indent manually) (a) $800 of supplies on hand and (b) $3,200 of service revenue should be reported as unearned. No. Account Titles and Explanation Debit Credit Date Apr. 30 (a) (b) Apr. 30