3 - 2 B Maquaketa River Resort opened for business on June I with Light air- conditioned nits . It's trial balance before adjustment on August 3 1 is as follows . MAQUOKETA RIVER RESORT Trial Balance* August 31 , 2017 L'Count MunTher* Debit Credit 101 Cash $ 19. 600 126 Supplies 3, 300 130 Prepaid Insurance 5,000 140 Land 25, 000 143 Buildings 125, 000 149 Equipment 26,000 201 Accounts Payable 6. 500 2018 Unearned Rent Revenue 7, 400 275 Mortgage Parable 301 Owner's Capital 100, 000 306 Owner's Drawings 5.000 429 Rent Revenue 80. 000 622 Maintenance and Repairs Expense 3. 600 726 Salaries and Wages Expense 51, 000 732 Utilities Expense* 9, 40 0 $ 273, 40 0 $ 273. 9010