The unadjusted trial balance for Blossom at its year end, April 30, 2021, is as follows: BLOSSOM Trial Balance April 30, 2021 Credit Debit $ 10,900 9,400 4,500 24,000 Cash Accounts receivable Prepaid rent Equipment Accumulated depreciation-equipment Accounts payable Notes payable Unearned revenue T. Muzyka, capital T. Muzyka, drawings Service revenue Salaries expense Interest expense Depreciation expense $6,000 6.000 13,200 1,700 24,176 4,500 16,500 10,800 726 2,750 $67,576 $67,576 Additional information: - 118 tion 2 of 6 $10,900 9,400 4,500 24,000 ash ccounts receivable "repaid rent Equipment Accumulated depreciation-equipment Accounts payable Notes payable Unearned revenue T. Muzyka, capital T. Muzyka, drawings Service revenue Salaries expense Interest expense Depreciation expense $6,000 6,000 13,200 1.700 24,176 4,500 16,500 10,800 726 2,750 $67,576 $67.576 Additional information 2 $600 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 6% annual interest rate. 3. Blossom 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 Apr. 30 Debit Credit (To record revenue for services provided) Apr 30 (To record monthly depreciation) Apr 30 To accrue interest on note payable) Post the adjusting entries. (Post entries in the order of journal entries presented in the previous part.) Unearned Revenue Accumulated Depreciation-Equipment Service Revenue Interest Payable Depreciation Expense Interest Expense F . 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.) Date Account Titles and Explanation Debit Credit Apr. 30 (To close revenue account) Apr. 30 1 (To close expense accounts) Apr. 30 (To close profitto capital) Apr 30 2 (To close drawings account)