Bill$$s Boards $($BB$)$ is an outdoor advertising company founded by William Longfall. William knows very little accounting so he hired a friend to $$keep the books.$$ Unfortunately, William did not review his friend's work and now it seems his friend has made a mess of the accounting records. William has provided you the following list of unadjusted account balances at BB September $30$ fiscal year$-$end. You have reviewed the balances with William and made notes shown in the right column.

BILL$$S BOARDS

Unadjusted Trial Balance

At September $30$

Account Name Debits Credits Notes

Cash $ $18,300$ This balance equals the balance reported by the bank.

Accounts Receivable $1,920$ A customer ordered $$1,920$ of advertising services to be provided in October. The accountant recorded this service by debiting Accounts Receivable and crediting Service Revenue.

Prepaid Rent $640$ Starting January $1,$ BB agreed to pay $$960$ cash to rent the land on which its billboards are located, for the January$$December period. The accountant adjusted this account on April $30$ but has not adjusted it since.

Supplies $0$ BB still has supplies costing $$210$ on hand on September $30.$

Equipment $4,000$ BB bought scaffolding and billboards in October last year.

Accumulated Depreciation $ $0$ Because the equipment was bought at the beginning of the fiscal year, no depreciation is carried forward from prior years.

Accounts Payable $1,510$ BB purchased and received $$1,510$ of supplies used for creating advertising displays. The supplier is to be paid in October.

Deferred Revenue $1,530$ This balance relates to $$1,530$ cash paid by a customer in August for advertising from September $1$November $30.$

Salaries and Wages Payable $0$ BB employees are still waiting to be paid for the last half of September.

Income Tax Payable $620$ BB hasn$$t paid the $$620$ tax owed from the last fiscal year.

Common Stock $3,020$ BB has issued $6,010$ shares for $$3,020$ cash.

Retained Earnings $11,420$ BB started business a few years ago, so this is the total