Apr. 30
Dr Supplies Expense $1,900
Cr Supplies $1,900
Dr Unearned Service Revenue 3200
Cr Service Revenue 3200
Explanation:
Preparation of the adjusting entries at April 30
Based on the information given the adjusting entries at April 30 will be :
Apr. 30
Dr Supplies Expense $1,900
Cr Supplies $1,900
($2,700-$800)
(Being to record supplies on hand)
Dr Unearned Service Revenue 3200
Cr Service Revenue3200
(Being to record Unearned Service Revenue)