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Journalize the adjusting entries on August 31 for the 3-month period June 1August 31. (Round answers to the nearest whole dollar, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Splish Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on Au SPLISH RESORT TRIAL BALANCE AUGUST 31, 2017 Debit Credit $22,000 Cash Prepaid Insurance 6,900 Supplies 5,000 26,000 Land Buildings 126,000 22,000 Equipment Accounts Payable $6,900 Unearned Rent Revenue 7,000 Mortgage Payable 66,000 Common Stock 99,400 Retained Earnings 9,000 Dividends 5,000 82,200 Rent Revenue Salaries and Wages Expense 44,800 Utilities Expenses 9,200 Maintenance and Repairs Expense 3,600 $270,500 Totals $270,500 Other data: 1. The balance in prepaid insurance is a one-year premium paid on June 1, 2017 2. An inventory count on August 31 shows $443 of supplies on hand 3. Annual depreciation rates are (a) buildings (4%) (b) equipment (10%) Salvage value is estimated to be 10% of cost. 4. Unearned Rent Revenue of $3,778 was earned prior to August 31 5. Salaries of $403 were unpaid at August 31 6. Rentals of $744 were due from tenants at August 31. (Use Accounts Receivable account.) 7. The mortgage interest rate is 8% per year. No. Date Account Titles and Explanation Debit Credit 1. Aug. 31 2. Aug. 31 3. (a) Aug. 31 3. (b) Aug. 31 4. Aug. 31 5. Aug. 31 6. Aug. 31 7. Aug. 31 Prepare an adjusted trial balance on August 31. SPLISH RESORT Adjusted Trial Balance August 31, 2017 Debit Credit Totals