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Trial Balance April 30, 2021 Debit Credit Cash $10,700 Accounts receivable 9,000 Prepaid rent 4,600 Equipment 21,120 Accumulated depreciation-equipment $5,280 Accounts payable 5,600 Notes payable

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Trial Balance April 30, 2021 Debit Credit Cash $10,700 Accounts receivable 9,000 Prepaid rent 4,600 Equipment 21,120 Accumulated depreciation-equipment $5,280 Accounts payable 5,600 Notes payable 13,000 Unearned revenue 1.400 T. Muzyka, capital 21,675 T. Muzyka, drawings 4,300 Service revenue 15,700 Salaries expense 9,800 Interest expense 715 4300 15.700 T. Murya, drawings Service revenue Salaries expense Interest experie Depreciation experise 9,800 715 2420 $62,655 $62,655 1 Additional information $500 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 month's interest. The note payable has 16% annual interest rate 3 ane prepares adjusting entries monthly. Prepare adjusting entries for the month ended April 30, 2021.( les are automatically indented when amount is entered. Do not indent manually. If no entry is required, selo me account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Apr. 30 (To record revenue for services provided) Apr. 30 (To record monthly depreciation)

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