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. Account Name Cash Debits $13,000 Accounts Receivable 1,000 Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts Payable Deferred Revenue Salaries and Wages Payable BILL'S BOARDS Unadjusted Trial Balance At September 30 800 6,000 $ Credits Notes This balance equals the balance reported by the bank. A customer ordered $1,000 of advertising services to be provided in October. The accountant recorded this service by debiting Accounts Receivable and crediting Service Revenue. Starting January 1, as agreed to pay $1,200 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 $200 on hand on September 30. 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 fron prior years. 2,000 BB purchased and received $2,000 of supplies used for creating advertising displays. The supplier is to be paid in October. 1,500 This balance relates to $1,500 cash paid by a customer in August for advertising from September 1-November 30. 0 BB's employees are still waiting to be paid for the last half of September. G