Big Blue Rental Corp. provides rental agent services to apartment building owners. Big Blue Rental Corp.'s preliminary income statement for August 2019 and its August 31, 2019, preliminary balance sheet did not reflect the following: a. Rental commissions of $510 had been earned in August but had not yet been received from or billed to building owners. b. When supplies are purchased, their cost is recorded as an asset. As supplies are used, a record of those used is kept. The record sheet shows that $370 of supplies were used in August. c. Interest on the note payable is to be paid on May 31 and November 30. Interest for August has not been accruedthat is, it has not yet been recorded. (The Interest Payable of $70 on the balance sheet is the amount of the accrued liability at July 31.) The interest rate on this note is 10%. d. Wages of $270 for the last week of August have not been recorded. e. The Rent Expense of $1,050 represents rent for August, September, and October, which was paid early in August. f. Interest of $290 has been earned on notes receivable but has not yet been received. g. Late in August, the board of directors met and declared a cash dividend of $2,900, payable September 10. Once declared, the dividend is a liability of the corporation until it is paid. Required: August 31, 2019 Adjustments / Corrections Debit Credit Preliminary Final Assets Cash $ 850 25,000 Notes receivable Commissions receivable 1,400 27,250 $ $ 0 $ 0 $ Interest receivable Prepaid rent Supplies Total assets Liabilities and Stockholders' Equity Accounts payable Notes payable Interest payable Wages payable Dividends payable Total liabilities $ 340 4,200 70 $ 4,610 $ 0 $ 0 $ 0 $ 4,200 Paid-in capital Retained earnings: Balance, August 1 Net income $ 10,980 7,460 $ 0 $ 0 $ 0 Dividends Balance, August 31 Total stockholders' equity Total liabilities and stockholders' equity $ 18,440 $ 22,640 $ 27,250 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0