The unadjusted trial balance for Blossom Designs at its year end, April 30, 2024, is as follows:

BLOSSOM DESIGNS Trial Balance April 30, 2024
	Debit		Credit
Cash	$11,000
Accounts receivable	8,700
Prepaid rent	4,700
Equipment	23,040
Accumulated depreciationequipment			$5,760
Accounts payable			5,100
Notes payable			12,000
Unearned revenue			1,500
T. Allen, capital			25,520
T. Allen, drawings	4,200
Service revenue			15,000
Salaries expense	9,900
Interest expense	700
Depreciation expense	2,640
	$64,880		$64,880

Additional information:

1.		$460 of the unearned revenue is to be recognized because the related gardening services have been provided by April 30, 2024.
2.		The equipment has an estimated useful life of eight years.
3.		Interest on the note payable is due on the first day of each month for the previous months interest. The note payable has a 6% annual interest rate.

1.Post the adjusting entries ( post entries in the order of journal entries presented in the previous part )

2..prepare closing entries for the year ended