The unadjusted trial balance for Sunland Designs at its year end, April $30,2024,$ is as follows:

Additional information:

$1.\backslash (\backslash$$ $420\backslash )$ of the unearned revenue is to be recognized because the related gardening services have been provided by April $30,2024.$

$2.$ 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 month's interest. The note payable has a $\backslash (6\backslash \%\backslash )$ annual interest rate. Sunland Designs prepares adjusting entries monthly. Prepare adjusting entries for the month ended April $30,2024.($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 O for the amounts. List all debit entries before credit entries.$)$

Date

Account Titles

Debit

Credit

Apr. $301]1$

$($To record revenue for services provided$)$

Apr. $30$

Accumulated Depreciation$-$Equipment

$($To record monthly depreciation$)$

Apr. $30$

$($To accrue interest expense$)$ Post the adjusting entries. $($Post entries in the order of journal entries presented in the previous part.$)$

Accumulated Depreciation$-$Equipment Interest Payable

Depreciation Expense