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	$ 10,600
Accounts receivable	8,800
Prepaid rent	4,800
Equipment	22,080
Accumulated depreciationequipment			$ 5,520
Accounts payable			5,300
Notes payable			12,400
Unearned revenue			1,700
T. Muzyka, capital			22,272
T. Muzyka, drawings	4,400
Service revenue			16,400
Salaries expense	9,700
Interest expense	682
Depreciation expense	2,530
	$ 63,592		$ 63,592

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.
.		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. (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 0 for the amounts.) Post the adjusting entries. (Post entries in the order of journal entries presented in the previous part.) Prepare closing entries for the year ended. (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 0 for the amounts.)