Bonita Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows. Other data: 1. The balance in prepaid insurance is a one-year premium paid on June 1,2020. 2. An inventory count on August 31 shows $444 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 $3,945 was earned prior to August 31 . 5. Salaries of $371 were unpaid at August 31 . 6. Rentals of $867 were due from tenants at August 31. (Use Accounts Receivable accol 7. The mortgage interest rate is 8% per year. Journalize the adjusting entries on August 31 for the 3-month period June 1-August 31 . (Round answers to the nearest whole dollar. e.g. 5,275. Credit account titles are outomatically 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.) 4. Aug. 31 Unearned Rent Revenue Mortgage Payable 5. Aug. 31 Common Stock Retained Earnings 6. Aug. 31 Interest Payable Salaries and Wages Payable: 7. Aug, 1360 371 89012 Salaries and Wages Payable