After retiring from working in the high-tech industry, Albert Forges borrowed $75,000 and started a cottage rental business on June 1, 2021. The trial balance for Flint Cottages on August 31, 2021 is as follows: Credit Flint Cottages Unadjusted Trial Balance August 31, 2021 Debit Cash $7,300 Prepaid Insurance 3,500 Supplies 1,900 Land 19,000 Buildings 140,000 Furniture 16,000 Accounts Payable Unearned Revenue Notes Payable A. Forges, Capital A. Forges, Drawings 4,100 $4,000 5,000 75,000 85.000 A. Forges, Drawings Rent Revenue Salaries Expense Utilities Expense Repairs Expense 4,100 84,700 50,000 8,600 3,300 $253,700 $253,700 1. Other data: The balance in Prepaid Insurance is a one year premium paid on June 1, 2021 2 A count on August 31 shows $500 of supplies on hand. A 3. Annual depreciation for buildings is based on a 25 year useful life, Annual depreciation for furniture based on a 10-year useful lite Unearned Revenue of $3.500 for rent was earned prior to August 31 6. Salaries of $350 were unpaid at August 31. 7 Rent revenue of $820 were due from tenants at August 31. (Use Accounts Receivable) The note payable interest rates 6% per year, 5 Journalize the adjusting entries on August 31 for the three month period June 1 to August 31. (Round answers to decimal places, eg 152 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 for the amounts) Date Account Titles and Explanation Debit Credit 1 Aug. 31 No 2 Aug. 31 3. Aug. 31 Aug. 31 3 5. Aug. 31 6. Aug. 31 7 Aug. 31 8. Aug. 31