The adjusted trial balance for Cullumber as it's year end April 30, 2021 is as follows:

The unadjusted trial balance for Cullumber at its year end, April 30, 2021, is as follows: CULLUMBER Trial Balance April 30, 2021 Credit Debit $12,300 8,800 4.900 26,880 Cash Accounts receivable Prepaid rent Equipment Accumulated depreciation-equipment Accounts payable Notes payable Uneamed revenue T. Muzyka, capital T. Muzyka, drawings Service revenue Salaries expense Interestexpense Depreciation expense $6,720 6.200 13.000 1,400 28.955 4,500 14.500 9.600 715 3,080 $70,775 $70.775 Additional information 1 5600 of the unearned revenue is to be recognized because the related gardening services verbon 2021 The equipment has an estimated useful life of eight years 2 SLO 13 % 5 & 7 8 2 3 6 4 Q W E R Y T Question 2 of 6 > -/18 Salaries expense Interest expense Depreciation expense 9,600 715 3,080 $70,775 $70,775 1 Additional information 5600 of the unearned revenue is to be recognized because the related gardening services have been provided by April 30, The equipment has an estimated useful life of eight years Interest on the note payable is dor on the first day of each month for the prevlatus month's interest. The notre payable has a 6% annual interest rate 2021 2 Cultumer prepares adjusting entries monthly Prepare adjusting entries for the month ended April 30, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Date Account Titles and Explanation Ar. 30 Debit Credit : forces provided Aaro so * 3 % 5 4 6 & 7 8 9 W E R . Y I o P S D F G H J L Question 2 of 6 > -/18 Cullumber prepares adjusting entries monthly. Prepare adjusting entries for the month ended April 30, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter for the amounts:) Debit Credit 600 600 Date Account Titles and Explanation Apr. 30 Und Beste Service Remo to record revenue for services provided) Apr. 30 Deprecationem Accumulated Docation To record monthly depreciation) Apr.30 200 250 To accrue interest on note owable Poster (Post entries in the order of entries presented in the previous part) Unearned Revenue RO * 1 * 2 3 4 % 5 & 7 8 9 0 W E R T Y 0 S D F G H J L -18 Question 2 of 6 > Post the adjusting entries. (Post entries in the order of journal entries presented in the previous part.) Unearned Revenue Accumulated Depreciation Equipment Service Revenue 3 Interest Payable : Depreciation Expense S 4 2 5 & 7 6 8 9 0 W E R T Y U o P s D F G H J Depreciation Expense Interest Expense . Prepare closing entries for the year ended. (Credit account titles are automatically indented when amount is entered. not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 30 To dos revenue account Apr 30 > FT TH $ A * 3 5 6 & 7 8 9 W E R. T Y U O SM NWP -/18 > Question 2 of 6 Prepare closing entries for the year ended. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Apc 30 To close revenue account Apr 30 To close expense accounts Apr. 30 . Todose profitto capital) Apr 30 To close drawings account ok & 7 8 9 0 W E R Y U 0