BCE is a software company which over the past two years has been reporting losses. The CEO of BCE commits that in October 2017, the company will enter a stage of stable growth and the shareholders will start to see again returns on their investment. On September 30th, 2017 the balance sheet of BCE Company was: Assets: Cash 2,790 Accounts Receivable 2,910 Supplies 1,120 Equipment - at cost 10,000 Less: Accumulated Depreciation (500) Total Assets: 16,320 Liabilities: Accounts Payable Unearned Revenue Total Liabilities: Equity: Share Capital Retained Earnings Total Equity: Total Liabilities and Equity: During October, the following transactions occurred: 2,360 960 3 320 10,000 3 000 'l 13 000 16,320 October 1st Paid 600 for a one-year insurance policy that will expire next year, on September 30th 2018. October 5th Received 1,000 cash due from customers, paying outstanding amounts due for service provided in September 2017. October 20th Performed services for customers and billed them for the fees of 2,160, to be paid in December 2017. October 31st Paid salaries to employees for the month of October 2,000. October 31st Received 750 from customers for services to be provided in the future. At the end of October, the BCE Company needed to make accrual adjustments to the accounts, using the following information: Depreciation for the month is 500. Of the unearned revenue at the beginning of the month, 900 has been earned in October. An inventory count at the close of business on October 31 reveals that 620 of supplies are still on hand