The unadjusted trial balance at April 30, 2014, and adjustment data for the month of April 2014 for Garden Designs is presented in E4-6.

Additional information:
1. $500 of the unearned revenue has been earned by April 30, 2014.
2. On April 1, the company paid $4,875 rent in advance for April 1 to August 31.
3. The equipment has an estimated useful life of eight years.
4. 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.
Instructions
Prepare the work sheet for the month ended April 30, 2014?

Transcribed Image Text:

GARDEN DESIGNS Trial Balance April 30, 2014 Debit $14,840 8,780 4,875 24,000 Credit Accounts receivable Prepaid rent Equipment Accumulated depreciation-equipment Accounts payable Notes payable Unearned revenue T. Muzyka, capital T. Muzyka, drawings Service revenue 6,000 5,650 12,000 1,500 25,960 4,150 15,400 9,865 $66,510 66,510