Account Name Cash Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts Payable Deferred Revenue BILL'S BOARDS Unadjusted Trial Balance At September 30 Debits Credits Notes $ 10,500 This balance equals the balance reported by the bank. 820 A customer ordered $820 of advertising services to be provided in October. The accountant recorded this service by debiting Accounts Receivable and crediting Service Revenue. 720 Starting January 1, BB agreed to pay $1,089 cash to rent the land on which its billboards are located, for the January-December period. The accountant adjusted this account on April 30 but has not adjusted it since. BB still has supplies costing $210 on hand on September 30. 6,400 BB bought scaffolding and billboards in October last year. $ 0 Because the equipment was bought at the beginning of the fiscal year, no depreciation is carried forward from prior years. 2,210 BB purchased and received $2,210 of supplies used for creating advertising displays. The supplier is to be paid in October 1,590 This balance relates to $1,590 cash paid by a customer in August for advertising from September 1-November 30. BB employees are still waiting to be paid for the last half of September. 310 BB hasn't paid the $310 tax owed from the last fiscal year. 1,410 BB has issued 2,820 shares for $1,410 cash. 5,320 BB started business a few years ago, so this is the total accumulated earnings up to October 1 of last year. 57,770 BB has provided $2,810 of services for which it hasn't yet billed customers or recorded in its accounting records. 46,700 BB employees earn $4,700 per month. The employees were paid in full on August 31, and were paid again on September 15. About $1,600 of the usefulness of the equipment's $6,400 cost has been used up during the current fiscal year. 360 BB incurs a small cost to rent the land on which its billboards are located. Rent for the current year has been paid in full. 3,110 BB accountant expensed $3,110 of supplies purchased during the year because he assumed the supplies would be completely used by year-end. As noted above, he was wrong. BB tax rate is 20% of income before tax. $ 68, 610 $ 68, 610 Salaries and Wages Payable Income Tax Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Depreciation Expense Rent Expense Supplies Expense Income Tax Expense Totals Journal entry worksheet