The unadjusted trial balance for Ivanhoe at its year end, April 30, 2021, is as follows: IVANHOE Trial Balance April 30, 2021 Debit Credit Cash Accounts receivable Prepaid rent Equipment $11,100 8,400 5,200 24,000 Accumulated depreciation-equipment $6,000 Accounts payable 6,200 Notes payable 12,400 Unearned revenue 1,400 T. Muzyka, capital 25,432 T. Muzyka, drawings 4,600 Service revenue 16,100 Salaries expense 10,800 Interest expense 682 Depreciation expense 2,750 $67,532 $67,532 Additional information: 1. $400 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. Post the adjusting entries. (Post entries in the order of journal entries presented in the previous part.) Apr. 30 Bal. Unearned Revenue 400 400 Accumulated Depreciation-Equipment Apr. 30 Apr. 30 Service Revenue Apr. 30 Apr. 30 Interest Payable Depreciation Expense Interest Expense