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

SANDHILL Trial Balance April 30, 2021
	Debit		Credit
Cash	$11,000
Accounts receivable	7,900
Prepaid rent	4,500
Equipment	21,120
Accumulated depreciationequipment			$5,280
Accounts payable			6,100
Notes payable			11,200
Unearned revenue			1,600
T. Muzyka, capital			21,576
T. Muzyka, drawings	4,600
Service revenue			16,600
Salaries expense	10,200
Interest expense	616
Depreciation expense	2,420
	$62,356		$62,356

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.

Sandhill prepares adjusting entries monthly. Prepare adjusting entries for the month ended April 30, 2021