The unadjusted trial balance for Cullumber Designs at its year end, April 30, 2024, is as follows: CULLUMBER DESIGNS Trial Balance April 30, 2024 Debit Credit Cash Accounts receivable Prepaid rent Equipment $11,000 8,600 5,300 24,000 Accumulated depreciation-equipment $6,000 Accounts payable 5,500 Notes payable 14,000 Unearned revenue 1,700 T.King, capital 23,470 T.King, drawings 4,200 Service revenue 16,000 Salaries expense 9,900 Interest expense 920 Depreciation expense 2,750 $66,670 $66,670 Additional information: $410 of the unearned revenue is to be recognized because the related gardening services have been provided by April 30, 1. 2024. 2. 3. 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. 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