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E3.8 (LO 2, 3) AP Blackice Coffeeshop began operations April 1. At April 30, the trial balance shows the following balances for selected accounts: Prepare adjusting entries. Prepaid Insurance $ 3,600 Equipment 28,000 Notes Payable 20,000 Unearned Revenue 4,200 Service Revenue 1,800 Analysis reveals the following additional data. 1. Prepaid insurance is the cost of a two-year insurance policy, effective April 1. 2. Depreciation on the equipment is $500 per month. 3. The note payable is dated April 1. It is a six-month, 6% note. 4. Services delivered to customers but not recorded at April 30 totalled $1,500. 5. Provided $600 of services to customers who had paid at the beginning of the month. Instructions Prepare the adjusting entries for the month of April. Show calculations.E3-15 (LO 2, 3, 4) AP The trial balances before and after adjustment for Lane Company at October 31, 2021, which is the end of its fiscal year, are as follows: Prepare adjusting entries from analysis of trial balances and prepare financial statements from adjusted trial balance.Before Adjustment After Adjustment Debit Credit Debit Credit Cash $ 9,100 $ 9,100 Accounts receivable 8,700 9,230 Supplies 2,450 710 Prepaid insurance 3,775 2,525 Equipment 34,100 34,100 Accumulated depreciation- $ 3,525 $ 5,800 equipment Accounts payable 5,900 5,900 Notes payable 40,000 40,000 Salaries payable O 1,125 Interest payable 500 Unearned revenue 1,600 900 E. Lane, capital 5,600 5,600 E. Lane, drawings 10,000 10,000 Service revenue 45,000 46,230 Depreciation expense 2,275 Insurance expense 1,250 Interest expense 1,500 2,000 Rent expense 15,000 15,000 Salaries expense 17,000 18,125 Supplies expense 0 1,740 Totals $101,625 $101,625 $106,055 $106,055Instructions a. Prepare the adjusting entries that were made. b. Prepare Lane Company's income statement, statement of owner's equity, and balance sheet