View Policies Current Attempt in Progress Blackice Coffeeshop began operations April 1. At April 30, the trial balance shows the following balances for selected accounts: Prepaid Insurance $3,456 Equipment 26,800 Notes Payable 23,000 Unearned Revenue 3,990 Service Revenue 1,700 Analysis reveals the following additional data. 1. 2. Prepaid insurance is the purchase cost of a 2-year insurance policy, effective April 1. Depreciation on the equipment is $440 per month. The note payable is dated April 1. It is a 6-month, 6% note. 3. 4. Services delivered to customers but not recorded at April 30 totalled $1,450. 5. Provided $660 of services to customers who had paid at the beginning of the month.