Current Attempt in Progress Your answer is partially correct. Oriole Company records all prepayments in income statement accounts. At April 30, the trial balance shows Supplies Expense HK$29,000, Service Revenue HK$103,040, and zero balances in related statement of financial position accounts. Prepare the adjusting entries at April 30 assuming (a) HK$4,160 of supplies on hand and (b) HK$37,800 of service revenue should be reported as unearned. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation April (a) Supplies 30 Supplies Expense April (b) Service Revenue 30 Unearned Service Revenue Debit 4,160 36,240 Credit 4,160 36,240