The unadjusted trial balance for Pharoah at its year end, April 30, 2021, is as follows:

PHAROAH Trial Balance April 30, 2021
	Debit		Credit
Cash	$12,000
Accounts receivable	8,900
Prepaid rent	4,600
Equipment	24,960
Accumulated depreciationequipment			$6,240
Accounts payable			5,400
Notes payable			11,200
Unearned revenue			1,400
T. Muzyka, capital			27,296
T. Muzyka, drawings	4,000
Service revenue			16,400
Salaries expense	10,000
Interest expense	616
Depreciation expense	2,860
	$67,936		$67,936

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 months interest. The note payable has a 6% annual interest rate.

Post the adjusting entries

Prepare closing entries for the year ended