The repair shop equipment was purchased on November 1 and has an estimated useful life of5years. Lease payments to the landlord are made at the beginning of each month. The payments to the landlord included a security deposit of $180. The part-time helper is owed $505at April 30, 2017, for unpaid wages. At April 30, 2017, customers owe Ivanhoe Company $440for services they have received but have not yet paid for.