View Policies Current Attempt in Progress Blue Spruce Corp. records all prepayments in income statement accounts. At April 30, the trial balance shows Supplies Expense $2,900, Service Revenue $8,100, and zero balances in related balance sheet accounts. Prepare the adjusting entries at April 30 assuming: (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) (a) $600 of supplies on hand and (b) $3,300 of service revenue should be reported as unearned. No. Date Account Titles and Explanation Debit Credit (a) Apr. 30 (b) Apr. 30 1