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

SHERIDAN Trial Balance April 30, 2021
	Debit		Credit
Cash	$11,430
Accounts receivable	8,910
Prepaid rent	4,875
Equipment	24,000
Accumulated depreciationequipment			$6,000
Accounts payable			5,720
Notes payable			12,000
Unearned revenue			1,500
T. Muzyka, capital			26,420
T. Muzyka, drawings	4,150
Service revenue			15,330
Salaries expense	9,865
Interest expense	990
Depreciation expense	2,750
	$66,970		$66,970

Additional information:

1.		$630 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 9% annual interest rate.

Prepare the work sheet for the month ended April 30, 2021.

SHERIDAN Work Sheet choose the accounting period Year Ended April 30, 2021Month Ended April 30, 2021April 30, 2021
		Unadjusted Trial Balance				Adjustments				Adjusted Trial Balance				Income Statement				Balance Sheet
Account Titles		Dr.		Cr.		Dr.		Cr.		Dr.		Cr.		Dr.		Cr.		Dr.		Cr.
Cash		$11,430				$enter a debit amount		$enter a credit amount		$enter a debit amount		$enter a credit amount		$enter a debit amount		$enter a credit amount		$enter a debit amount		$enter a credit amount
Accounts receivable		8,910				enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount
Prepaid rent		4,875				enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount
Equipment		24,000				enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount
Accumulated depreciationequipment				$6,000		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount
Accounts payable				5,720		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount
Notes payable				12,000		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount
Unearned revenue				1500		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount		enter a debit amount		enter a credit amount