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On August 1, 2022, the following were the account balances of Blue Repair Services. Debit Credit Cash $7,370 Accumulated Depreciation-Equipment 730 Accounts Receivable 3,550 Accounts Payable 2,810 Notes Receivable 4,800 Unearned Service Revenue 1,540 Supplies 1,260 Salaries and Wages Payable 1,730 Equipment 12,200 Common stock 14,600 Retained Earnings 7,770 29,180 29,180 During August, the following summary transactions were completed. During August, the following summary transactions were completed. Aug. 1 Paid $490 cash for advertising in local newspapers. Advertising flyers will be included with newspapers delivered during August and September. 3 Paid August rent $460. 5 Received $1,460 cash from customers in payment of account. 10 Paid $3,810 for salaries due employees, of which $2,080 is for August and $1,730 is for July salaries payable. Received $3,420 cash for services performed in August. 12 15 Purchased store equipment on account $2,440. Paid creditors $2,440 of accounts payable due.. Purchased supplies on account $980. Paid $3,540 cash for employees' salaries. Billed customers $4.590 for services performed. Received $950 from customers for services to be performed in the future. 2222 20 25 27 29 Adjustment data: 1. A count shows supplies on hand of $1,170. 2. Accrued but unpaid employees' salaries are $1,880. 3. Depreciation on equipment for the month is $390. 4. Services were performed to satisfy $980 of unearned service revenue. 5. One month's worth of advertising services has been received. One month of interest revenue related to the $4,800 note receivable has accrued. The 4-month note has a 6% annual 6. interest rate. Blue's chart of accounts includes Prepaid Advertising, Interest Receivable, Service Revenue, Interest Revenue. Advertising Expense, Depreciation Expense, Supplies Expense, Salaries and Wages Expense, and Rent Expense. (a) Enter the August 1 balances in the ledger accounts. Cash V Accounts Receivable Notes Receivable V Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Unearned Service Revenue Salaries and Wages Payable Common Stock Retained Earnings