Please answer Number 1-5 (not long)

Bill's Boards (BB) is an outdoor advertising company founded by William Longfall. William knows very little accounting so he hired a friend to "keep the books." Unfortunately, William did not review his friend's work and now it seems his friend has made a mess of the accounting records. William has provided you the following list of unadjusted account balances at BB September 30 fiscal year-end. You have reviewed the balances with William and made notes shown in the right column Account Name Cash Accounts Receivable BILL'S BOARDS Unadjusted Trial Balance At September 30 Debits Credits Notes $ 16,700 This balance equals the balance reported by the bank 1,220 A customer ordered $1,220 of advertising services to be provided in October. The accountant recorded this service by debiting Accounts Receivable and crediting Service Revenue 1 280 Starting January 1, 38 agreed to pay $1,920 cash to rent the land on which its billboards are located, for the January-December period. The accountant adjusted this account on April 30 but has not adjusted it since. BB still has supplies costing $420 on hand on September 30 BB bought scaffolding and billboards in October last year. S8 Because the equipment was bought at the hainning of the fir VAR na Hancariation Prepaid Rent Supplies 8,400 Equipment Accumulated Depreciation Accounts Payable 2,820 Deferred Revenue 1,770 Salaries and Wages Payable Income Tax Payable 320 Common Stock Retained Earnings 1,310 4,910 Service Revenue 66,820 BB purchased and received $2,820 of supplies used for creating advertising displays. The supplier is to be paid in October. This balance relates to $1,770 cash paid by a customer in August for advertising from September 1-November 30. BB employees are still waiting to be paid for the last half of September. BB hasn't paid the $320 tax owed from the last fiscal year. BB has issued 2,610 shares for $1,310 cash. BB started business a few years ago, so this is the total accumulated earnings up to October 1 of last year. BB has provided $2,620 of services for which it hasn't yet billed customers or fecorded in its accounting records. BB employees earn $4,100 per month. The employees were paid in full on August 31, and were paid again on September 15 About $2,100 of the usefulness of the equipment's $8,400 cost has been used up during the current fiscal year. BB incurs a small cost to rent the land on which its billboards are located. Rent for the current year has been paid in full BB accountant expensed $3,610 of supplies purchased during the year because he assumed the supplies would be completely used by year-end. As noted above, he was wrong. Salaries and Wages Expense 46,108 Depreciation Expense 640 Rent Expense Supplies Expense 3,610 Supplies Expense 3,610 BB accountant expensed $3,618 of supplies purchased during the year because he assumed the supplies would be completely used by year-end. As noted above, he was wrong. BB tax rate is 20% of income before tax. Income Tax Expense Totals $ 77,950 $ 77,950 Required: Prepare the adjusting journal entries for the year ended September 30. (If no entry is required for a transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet 8 1 2 S 4 5 6 > CD A 7 8 6 4 5 2 8 5 67 1 2 3 4 5 7 8 Record the entry to accrue unpaid wages. Note: Enter debits before credits. Debit Credit General Journal Transaction f View general journal Clear entry