Supplies Equipment 4,480 Accumulated Depreciation Accounts Payable Deferred Revenue Sataries and Wages Payable Income Tax Payable Common Stock Retained Earnings Service Revenue 61,490 Salaries and Wages 47,400 Expense Depreciation Expense 9 Rent Expense 320 Supplies Expense 2,820 Income Tax Expense 6 Totals adjusted it since'. BB still has supplies costing $220 on hand on September 30. BB bought scaffolding and bittboards in Detober last year. Because the equipment was bought at the beginning of the fiscal year, no depreciation is carried forward from prior years. BB purchased and received $1,610 of supplies used for creating advertising displays. The supplier is to be paid in october. 1,260 This balance relates to $1,260 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. 410 BB hasn't paid the $410 tax owed from the last fiscal year. 1,920BB has issued 3,820 shares for $1,920 cash. 7,210 BB started business a few years ago, so this is the total accumulated earnings up to Octobern of last year. BB has provided $3,810 of services for which it hasn't yet billed customers or recorded in its accounting records. BB employees earn $5,400 per month. The employees were paid in fult on August 31 , and were paid again on September 15. About $1,100 of the usefulness of the equipment's $4,460 cost has been used up during the current fiscal year. BB incurs a soall cost to rent the land on which its biliboards are located. Rent for the current year has been paid in full. BB accountant expensed $2,820 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.