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The unadjusted trial balance for Sunland Designs at its year end, April 30, 2024, is as follows: SUNLAND DESIGNS Trial Balance April 30, 2024 Debit Credit Cash $11,000 Accounts receivable 9,100 Prepaid rent 4,600 Equipment 24,960 Accumulated depreciation-equipment $6,240 Accounts payable 5,100 Notes payable 10,000 Unearned revenue 1,400 T. Wilson, capital 28,450T. Wilson, capital 28,450 T. Wilson, drawings 4,000 Service revenue 16,000 Salaries expense 9,900 Interest expense 770 Depreciation expense 2,860 $67,190 $67,190 Additional information: 1. $420 of the unearned revenue is to be recognized because the related gardening services have been provided by April 30, 2024. 2. The equipment has an estimated useful life of eight years. 3. Interest on the note payable is due on the first day of each month for the previous month's interest. The note payable has a 6% annual interest rate. Sunland Designs prepares adjusting entries monthly. Prepare adjusting entries for the month ended April 30, 2024. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Date Account Titles Apr. 30 v (To record revenue for services provided) Apr. 30 v (To record monthly depreciation) Apr. 30 v (To accrue interest expense) Debit Credit UPPORT