Using the following unadjusted trial balance and the additional data, prepare the adjusting journal entries for the month ended April 30, 2022 for Capin Co. You may round your adjusting journal entries to the nearest dollar. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Notes Payable Accounts Payable Unearned Revenue Davis Capital David Drawing Service Revenue Salaries Expense Total Additional Data: Capin Co. Trial Balance April 30, 2022 Debit Credit $20,550 35,300 5,650 2,000 17,000 $15,000 4,400 24,000 48,600 12,000 20,000 19.500 $112,000 $112,000 a) The equipment was purchased on April 1. It has an estimated life of 10 years. b) Supplies on hand at April 30 total $2,100. c) The insurance policy was purchased on April 1. The policy is for 18 months. d) Jansen agreed to provide 3 weeks of service beginning on April 16, a fee of $1,200 will be collected on May 7 upon completion. e) April 30 is a Thursday, salaries of $10,000 are paid every other Friday covering 10 working days. Salaries were last paid on Friday April 24. f) The note was signed on April 1. The note has a 4% annual interest rate and a term of 9 months. g) The unearned revenue account balance represents fees collected in advance during April. As of April 30, one-half of the service has been provided.