adford River Resort opened for business on June 1 with 10 deluxe villas Its trial balance before justment on August 31 is as follows Account Number 101 126 130 140 141 149 201 208 275 311 332 429 622 726 732 RADFORD RIVER RESORT Trial Balance August 31 2022 Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue 6 7 Mortgage Payable Common Stock Dividends Rent Revenue Maintenance Repairs Expense Salaries and Wages Expense Utilities Expense Debit 19 600 3 300 6 000 150 000 750 000 120 000 5 000 3 600 51 000 9 400 1 117 900 Credit 15 500 12 400 660 000 350 000 80 000 1 117 900 In addition to those accounts listed on the trial balance the chart of accounts for Radford River Resort also contains the following accounts and account numbers No 112 Accounts Receivable No 142 Accumulated Depreciation Buildings No 150 Accumulated Depreciation Equipment No 212 Salaries and Wages Payable No 230 Interest Payable No 619 Depreciation Expense No 631 Supplies Expense No 718 Interest Expense and No 722 Insurance Expense Other data 1 Insurance expires at the rate of 300 per month 2 A count on August 31 shows 800 of supplies on hand 3 Annual depreciation is 24 000 on buildings and 6 000 on equipment 4 Unearned rent revenue of 4 800 has been earned 5 Salaries of 400 were unpaid at August 31 Rentals of 4 000 were due from tenants at August 31 The mortgage interest rate is 9 per year The mortgage was taken out on August 1 Instructions a Journalize the adjusting entries on August 31 for the 3 month period June 1 August 31 b Prepare a ledger using the three column form of account Enter the trial balance amounts and post the adjusting entries Use J1 as the posting