Duncan Company records all prepayments in income statement accounts. At April 30, the trial balance shows Supplies Expense $3,133, Service Revenue $9,046, and zero balances in related balance sheet accounts. Prepare the adjusting entries at April 30 assuming (a) $1,599 of supplies on hand and (b) $3,350 of service revenue should be reported as unearned.

For the supplies you need to:
Debit Supplies for $1,599
Credit Supplies Expense for $1,599

For the unearned service revenue you need to:
Debit Service Revenue for $9,046
Credit Unearned Service Revenue for $9,046