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's 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 Cash $ 10,300 Accounts Receivable 820 Prepaid Rent 1,360 0 Supplies Equipment 5,600 Credits Notes This balance equals the balance reported by the bank. 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. Starting January 1, BB agreed to pay $2,040 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 $410 on hand on September 30. BB bought scaffolding and billboards in