On April $1,2024,$ the following were the account balances of Bonnie's Window Cleaning Services.

Account Balances for Bonnie's Window$$Cleaning Services

Cash$$$$4,300$

Accumulated Depreciation$$Equipment$$$$300$

Accounts Receivable $$1,650$

Accounts Payable $$1,420$

Notes Receivable $$1,000$

Unearned Service Revenue $$850$

Supplies $$970$

Salaries and Wages Payable $$770$

Equipment $$6,000$

Common Stock $$9,000$

Retained Earnings $$1,580$

Transactions:

During April, the following summary transactions were completed.

Transactions

April$1$Paid $$675$ cash for a billboard ad near the freeway. The billboard will be installed on the $15$th and run for two months.$$April $3$ Paid April rent $$400.$

April $5$ Received $$640$ cash from customers in payment on account.

April $10$ Paid $$2,200$ for salaries due to employees, of which $$1,430$ is for April and $$770$ is for March's salaries payable.

April $12$ Received $$1,600$ cash for services performed in April

April $15$ Purchased vacuum equipment on account $$1,000\mathrm{.}20$Paid creditors $$500$ of accounts payable due.

April $22$ Purchased cleaning supplies on account $$200.$

April $25$ Paid $$800$ cash for employees' salaries.

April $27$ Billed customers $$610$ for services performed.

April $29$ Received $$270$ from customers for services to be performed in the future.

Adjustment data:

A count shows supplies on hand of $$110.$

Accrued but unpaid employees' salaries are $$930.$

Depreciation on cleaning equipment for the month is $$200.$

Cleaning services were performed to satisfy $$200$ of unearned service revenue.

Two weeks' worth of billboard services has been received.

One month of interest revenue related to the $$1,000$ note receivable has accrued. The $6-$month note has an $8\mathrm{.}5\%$ annual interest rate.

To$-$Do:

Enter the April $1$ balances in the ledger accounts. $($Use T$-$accounts.$)$

Journalize the April transactions.

Post to the ledger accounts. The chart of accounts includes Prepaid Advertising, Interest Receivable, Service Revenue, Interest Revenue, Advertising Expense, Depreciation Expense, Supplies Expense, Salaries and Wages Expense, and Rent Expense.

Prepare a trial balance as of April $30.$

Journalize and post adjusting entries.

Prepare an adjusted trial balance.

Prepare an income statement and a retained earnings statement for April and a classified balance sheet on April $30.$

Journalize and post$-$closing entries and complete the closing process.

Prepare a post$-$closing trial balance as of April $30.$