At year$-$end, the following additional items are available:

The balance of Prepaid Rent, $$5,280,$ represents payment on October $31,2026,$ for rent from November $1,2026,$ to April $30,2027.$

The balance of Deferred Revenue, $$1,400,$ represents payment in advance from a customer. By the end of the year, $$350$ of the services have been provided.

An additional $$700$ in salaries is owed to employees at the end of the year but will not be paid until January $4,2027.$

The balance of Supplies, $$2,400,$ represents the amount of office supplies on hand at the beginning of the year of $$900$ plus an additional $$1,500$ purchased throughout $2026.$ By the end of $2026,$ only $$640$ of supplies remains.