On August 1, 2021, the beginning of its current fiscal year, the following opening account balances, listed in alphabetical order, were reported by Waterway Ltd. Accounts payable $2,410 Accounts receivable 4,080 Accumulated depreciation-equipment 1,980 Cash 5,900 Common shares 11,400 Deferred revenue 1,350 Equipment 10,300 Interest receivable 20 Note receivable, due October 31, 2021 4,000 Retained earnings 6,610 Salaries payable 1,550 Supplies 1,000 During August, the following summary transactions were completed. During August, the following summary transactions were completed. Aug. 1 Paid $430 cash for advertising in local newspapers. Advertising flyers will be included with newspapers delivered during August and September. (Hint: Use the Prepaid Advertising account.) 3 Paid August rent $400. (Hint: Use the Prepaid Rent account.) Received $2.970 cash from customers in payment of accounts. 10 Paid $3,400 for salaries due employees, of which $1,850 is for August and $1,550 is for July salaries payable. 13 Received $3,750 cash for services performed in August. 15 Purchased additional equipment on account $2,140. 17 2N2 25 24 Paid creditors $2.140 of accounts payable due. Purchased supplies on account $810. Paid salaries $3,040. 27 Performed services worth $5,160 on account and billed customers. 29 31 Received $830 from customers for services to be provided in the future. Declared and paid a $490 dividend. Record the above summary transactions. (Record journal entries in the order presented in the problem. List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Aug. 1 Aug. 3 Aug. 6 Aug. 10 Aug. 13 < ' Debit Credit Aug. 15 Aug 17 v Aug. 22 v Aug. 24 v Aug 27- Aug 29 Aug 31 v