The unadjusted trial balance for Cullumber at its year end, April 30, 2021, is as follows: CULLUMBER Trial Balance April 30, 2021 Debit Credit Cash $10,600 Accounts receivable 8,600 Prepaid rent 5,100 Equipment 26,880 Accumulated depreciation-equipment $6,720 Accounts payable 6,100 Notes payable 11,800 Unearned revenue 1,500 T. Muzyka, capital 27,089 T. Muzyka, drawings 3,800 Service revenue 15,300 Salaries expense 9,800 Interest expense 649 Depreciation expense 3,080 $68,509 $68,509 Additional information: 1. $600 of the unearned revenue is to be recognized because the related gardening services have been provided by April 30, 2021. 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 month's interest. The note payable has a 6% annual interest rate. 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 titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 30 (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 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 > > (To close expense accounts) Apr. 30 >