5) 3. Zara River Resort opened for business on March 1, 2020 with eight air conditioned (4) units. Its trial balance before adjustment on May 31,2020 is as follows: Sadia River Resort Trail Balance Trial Balance at May 31, 2020 Number Particulars Debit Credit 1 Cash 65,600 2 Supplies 4,300 3 Prepaid Insurance 4,000 4 Land 25,000 5 Cottages 1,05,000 6 Furniture 26,000 7 Account Payable 6,500 8 Uneamed Rent Revenue 6,000 9 Mortgage Payable 80,500 10 P.S. Capital 100,000 11 P.S.Drawing 5,000 12 Rent Revenue 60,000 13 Repair Expense 3,600 14 Salaries Expense 5,000 15 Utility Expense 9,500 2.53,000 2.53.000 Other information: (1) Insurance policy is for 4 years (2) Account on August 31 Shows Tk.800 of supplies has now on hand (3) Furniture has 3 years life with no salvage value which cost is Tk 26,000 (49Tk 6,500 of the balance in the unearned rent revenue account remain unearned at the end of the month. (5) Utility expense is accrued Tk. 2000 per month (6) Rentals of Tk 3200 were due from tenants at May 31 (7) The mortgage interest rate is 5% per year. The mortgage was taken out on May 1) Instructions: Prepare the adjusting journal entries