On August 1, 2021, the beginning of its current fiscal year, the following opening account balances, listed in alphabetical order, were reported by Vaughn Ltd. Accounts payable $2,320 Accounts receivable 3.960 Accumulated depreciation-equipment 1,960 Cash 6,010 Common shares 13.000 Deferred revenue 1,320 Equipment 9.500 Interest receivable 19 Note receivable, due October 31, 2021 3,800 Retained earnings 4.179 Salaries payable 1,550 Supplies 1.040 99+ A O