Boulder Corporation, a ski tuning and repair shop, opened November 1, 2017. The company carefully kept track of all its cash receipts and cash payments. The following information is available at the end of the ski season, April 30, 2018. Cash Receipts Cash Payments $ 21,200 $ 8,550 1,365 410 900 Issue of common shares Payment for repair equipment Rent payments Newspaper advertising payment Utility bills payments Part-time helper's salary payments Income tax payment Cash receipts from ski and snowboard repair services Subtotals Cash balance Totals 2,590 10,000 30.260 51,460 23.815 27,645 $ 51,460 $ 51,460 You learn that the repair equipment has an estimated useful life of 5 years. The company rents space at a cost of $ 195 per month on a one-year lease. The lease contract requires payment of the first and last months' rent in advance, which was done. The part-time helper is owed $ 420 at April 30, 2018, for unpaid salaries. At April 30, 2018, customers owe Boulder Corporation $ 330 for services they have received but have not yet paid for. Using T-accounts, calculate the amounts that would be reported on an accrual basis for each of the following: Accounts Receivable. Accumulated Depreciation Equipment, Advertising Expense, Cash, Common Shares, Depreciation Expense, Equipment, Income Tax Expense, Prepaid Rent, Rent Expense, Salaries Expense. Salaries Payable Service Revenue and Utilities Expense. Based on the balances determined for the above accounts, calculate the amount for Retained Earnings. Accounts Receivable $ $ Accumulated Depreciation Equipment $ Advertising Expense $ Cash $ Common Shares $ Depreciation Expense $ Equipment $ Income Tax Expense $ Prepaid Rent $ Rent Expense $ Salaries Expense $ Salaries Payable $ $ Service Revenue $ Utilities Expense $ Retained earnings $