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 $11,100 Accounts receivable 8,400 Prepaid rent 5,200 Equipment 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 1 10,00 10,800 Salaries expense Interest expense Depreciation expense 682 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, 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. - /20 = Ivanhoe 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 Debit Apr. 30 Credit (To record revenue for services provided) Apr. 30 (To record monthly depreciation) Apr: 30 (To accrue interest on note payable) * C Post the adjusting entries. (Post entries in the order of journal entries presented in the previous part.) Unearned Revenue Accumulated Depreciation Equipment