Swordfish Programming is owned by Mark Kulak and provides computer solutions to the security industry. At the end of April 2018, Swordfish had the following adjustments.

APR 30 A count of office supplies showed that there was 550 worth of supplies remaining in the office

APR 30 The balance of prepaid insurance is for a 12 month policy:one month of insurance has been used

APR 30 During April, Swordfish Programming earned $900 of unearned income

APR 30 The computers were purchased on April 1,2018 and have an expected useful life of five years, after which they will have no residual value, record the depreciation for April

Using the following trial balance, complete the adjustments and the adjusted trial balance in the spreadsheet.

Unadjusted

Trial Balance Adjustments Adjusted Trial Bal

Account Title	DR	CR	DR	CR	DR	CR
Cash	4200
A/R	2300
Prepaid Insurance	1800
Office Supplies	800
Computers	9600
Accum Deprec-computers		0
A/P		1640
Unearned Revenue		1950
Notes Payable		3200
Kulak,Capital		10235
Kulak,Withdrawals	1500
Service Revenue		4750
Deprec Expense	0
Insurance Expense	0
Office Supplies Expense	0
Rent Expense	1300
Telephone Expense	275
Total	21775	21775