Unadjusted Trial Balance At September 30 Account Name Cash Debits $ 10,300 Accounts Receivable 820 Prepaid Rent 1,360 Supplies Equipment Accumulated Depreciation Accounts Payable 0 5,600. Credits $.0 1,920 1,500 0 Deferred Revenue Salaries and Wages Payable Income Tax Payable 310 Common Stock 1,410 Retained Earnings 5,320 Service Revenue Salaries and Wages Expense 46,800 Depreciation Expense Rent Expense 0 680 Supplies Expense 2,710 57,810 Income Tax Expense Totals $ 68,270 68,270 Notes This balance equals the balance reported by the bank. A customer ordered $820 of advertising services to be provided in October. The accountant recorded this service by debiting Accounts Receivable and crediting Service Revenue. Starting January 1, BB agreed to pay $2,040 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 $410 on hand on September 30. BB bought scaffolding and billboards in October 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 $1,920 of supplies used for creating advertising displays. The supplier is to be paid in October. This balance relates to $1,500 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 $310 tax owed from the last fiscal year, BB has issued 2,810 shares for $1,410 cash.. BB started business a few years ago, BO this is the total accumulated earnings up to October 1 of last year. BB has provided $2,820 of services for which it hasn't yet billed customers or recorded in its accounting records. BB employees earn $4,800 per month. The employees were paid in full on August 31, and were paid again on September 15. About $1,400 of the usefulness of the equipment's $5,600 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 $2,710 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.