The unadjusted trial balance at April 30, 2021, and adjustment

Question
The unadjusted trial balance at April 30, 2021, and adjustment data for the month of April 2021 for Garden Designs are presented below: Additional information: 1. $500 of the unearned revenue is to be recognized because the related gardening services have been provided by April 30, 2021. 2. The equipment has an estimated useful life of eight years. 3. Interest on the note payable is due on the fi rst day of each month for the previous month’s interest. The note payable has a 6% annual interest rate. Prepare the work sheet for the month ended April 30, 2021.

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