Cullumber Golf Inc. was organized on July 1, 2025. Quarterly financial statements are prepared. The trial balance and adjusted trial balance on September 30 are shown here. CULLUMBER GOLF INC. \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{CULLUMBERGOLFINC.UnadjustedandAdjustedTrialBalancesSeptember30,2025} \\ \hline & \multicolumn{2}{|c|}{ Unadjusted } & \multicolumn{2}{|c|}{ Adjusted } \\ \hline & Debit & Credit & Debit & Credit \\ \hline Cash & $6,270 & & $6,270 & \\ \hline Accounts receivable & 410 & & 1,050 & \\ \hline Prepaid rent & 1,710 & & 850 & \\ \hline Supplies & 1,200 & & 330 & \\ \hline Equipment & 14,900 & & 14,900 & \\ \hline Accumulated depreciation - equipment & & $0 & & $320 \\ \hline Bank loan payable (due July 6, 2026) & & 4,800 & & 4,800 \\ \hline Accounts payable & & 1,580 & & 1,580 \\ \hline Salaries payable & & 0 & & 640 \\ \hline Interest payable & & 0 & & 48 \\ \hline Income tax payable & & 0 & & 240 \\ \hline Deferred revenue & & 900 & & 720 \\ \hline Common shares & & 14,800 & & 14,800 \\ \hline Retained earnings & & 0 & & 0 \\ \hline Dividends declared & 640 & & 640 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline Dividends declared & 640 & & 640 & \\ \hline Fees earned & & 12,100 & & 12,740 \\ \hline Rent income & & 410 & & 590 \\ \hline Salaries expense & 8,100 & & 8,740 & \\ \hline Rent expense & 860 & & 1,720 & \\ \hline Depreciation expense & 0 & & 320 & \\ \hline Supplies expense & 0 & & 870 & \\ \hline Utilities expense & 500 & & 500 & \\ \hline Interest expense & 0 & & 48 & \\ \hline \multirow[t]{2}{*}{ Income tax expense } & 0 & & 240 & \\ \hline & $34,590 & $34,590 & $36,478 & $36,478 \\ \hline \end{tabular}