On August 1, 2025, the following were the account balances of Cheyenne Repair Services Debit Credit Cash $4,950 Accumulated Depreciation-Equipment $490 Accounts Receivable 2,390 Accounts Payable 1,890 Notes Receivable 3,200 Unearned Service Revenue 1,030 Supplies 840 Salaries and Wages Payable 1160 Equipment 8,200 Common stock 9,800 Retained Earnings 5,210 19,580 19,580 Aug 1 During August, the following summary transactions were completed. Paid $330 cash for advertising in local newspapers. Advertising Ryers will be included with newspapers delivered during August and September 3 Peld August rent$310 5 Received $980 cash from customers in payment of account 10 Paid $2,560 for salaries due employees, of which $1,400 is for August and $1,160 ls for July salaries payable 12 Received $2,300 cash for services performed in August 15 Purchased store equipment on account $1,640. 20 Paid creditors $1,640 of accounts payable due 22 Purchased supplies on account $660. 25 Paid $2.380 cash for employ 27 Billed customers $3,080 for services performed. 29 Received $640 from customers for services to be performed in the future. Adjustment data: 1 A count shows supplies on hand of $790. 2 Accrued but unpaid employees salaries are $1,260. 3 Depreciation on equipment for the month is $260. 4. Services were performed to satisfy $660 of unearned service revenue. 5. One month's worth of advertising services has been received. 6. One month of Interest revenue related to the $3,200 note receivable has accrued. The 4-month note has a 65% annual Interest rate Cheyenne's chart of accounts Includes Prepaid Advertising Interest Receivable, Service Revenue, Interest Revenue Advertising Expense, Depreciation Expense, Supplies Expense, Salaries and Wages Expense, and Rent Expense. Journalize and post adjusting entries (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 for the amounts. Post entries in the order of journal entries presented in the previous part) No. Date Account Titles and Explanation 1 Aug 31 Supplica Accounts Payable Aug 2. Salarice and Wage Exper 31 Debit 770 1250 Salarice and Wage Payable Aug 3. Accumulated Depreciationument 250 3 31 Cash Aug 31 Service Revenue Cash Aug 5. 6. 31 Aug 31 Advertising Exec Cash Interest Revenue 650 3271 Credit 790 1260 200 650 3200 Cash 8/1 Bal. 49508/1 330 8/5 9808/3 3600 8/12 2,300 8/10 2560 8/29 640 8/20 1,640 8/25 2,380 8/31 Bal 1,650 8/1 Bal. 8/27 Accounts Receivable 2,390 8/ 8/31 Bal 3,080 4,490 Notes Receivable 8/1 Bal 3,200 8/31 Bal 3,200 Interest Receivable Supplies 8/1 Bal. 840 8/22 8/1 660 Prepeld Advertising 230 Equipment 8/1 Bal. 8,200 8/15 1,640 8/31 Bal 9,840 Accumulated Depreciation-Equipment Accounts Payable 980 8/1 Bal. 490 8/20 1,640 8/1 Bal. 1,890 8/15 1,640 8/22 660 8/31 Bal 2,550 2/10 8/10 8/25 Unearned Service Revenue 8/18 8/29 Salaries and Wages Payable 1,160 8/1 Bal. Common Stock 8/1 Bal. 9,800 8/31 Bal 9,800 Retained Earnings 8/1 Bal. 5,210 Service Revenue 8/12 1,030 640 1160 2.300 8/27 3,080 Interest Revenue Depreciation Expense Suppies Expense Salaries and Wages Expense 1,400 8/3 310 2,380 Rent Expense Advertising Expense