On July 31, 2021, the end of the prior fiscal year, Crane Repair Services Ltd. reported the following alphabetically ordered list of accounts and amounts. Accounts payable $2,500 Deferred revenue $1,330 Accounts receivable 2,900 Equipment 10,000 Accumulated depreciation-equipment 2,000 Retained earnings 16,760 Accumulated depreciation-vehicles 5,400 Salaries payable 1,500 Bank loan payable (non-current) 4,300 Supplies 1,090 Cash 7,300 Vehicles 27,000 Common shares 14,500 During August, the following summary transactions were completed: Aug. 1 Paid $250 for advertising on Kijiji for the current month. 2 Provided $1,330 of services related to cash received in advance last month for services to be performed this month.