Reyes Rides is owned by Jason Reyes. The company has an August 31 fiscal year end and prepares adjustments on an annual basis. The following is an alphabetical list of its accounts at August 31, 2021, before adjustments. All accounts have normal balances. Accounts Payable $5,570 Accounts Receivable 7,500 Accumulated Depreciation Equipment 24,125 Accumulated Depreciation-Vehicles 175,125 Cash 8,950 Equipment 38,600 Fuel Expense 24,000 Interest Expense 9,670 J. Reyes, Capital 105,200 J. Reyes, Drawings 140,900 Notes Payable 164,400 Prepaid Insurance 12,720 Rent Expense 22,940 Salaries Expense 140,570 Service Revenue 330,590 Supplies 4,500 Unearned Revenue 25,640 Vehicles 420,300 Additional information: 1. On August 31, a physical count shows $690 of supplies on hand. 2. The insurance policy has a one-year term that began on November 1, 2020. 3. The equipment has an estimated useful life of 10 years. The vehicles have an estimated useful life of 12 years. 4 The company collects cash in advance for any special services requested by customers. As at August 31, the company has provided all but $4,500 of these services. 5. . The note payable has an annual interest rate of 7%. Interest is paid on the first day of each month. 6. Employees are paid a combined total of $560 per day. At August 31, 2021, five days of salaries are unpaid. 7. On August 31, the company provided $1,430 of services for a senior citizens' group. The group was not billed for the services until September 2. 8. Additional fuel costs of $610 have been incurred but not recorded. (Use the Accounts Payable account.) Cash Accounts Receivable Prepaid Insurance Supplies Vehicles Accumulated Depreciation-Vehicles Equipment Accumulated Depreciation-Equipment Accounts Payable Notes Payable Unearned Revenue J. Reyes, Capital J. Reyes, Drawings Service Revenue Salaries Expense Interest Expense Rent Expense Fuel Expense No. Date Account Titles and Explanation Debit Credit 1. Aug. 31 2. Aug. 31 Aug 31 330.590 >