Campus Theater adjusts its accounts every month. Below is the company's unadjusted trial balance dated August 31, 2011. Additional information is provided for use in preparing the company's adjusting entries for the month of August. (Bear in mind that adjusting entries have already been made for the first seven months of 2011, but not for August.) CAMPUS THEATER UNADJUSTED TRIAL BALANCE AUGUST 31, 2011 $ 20,000 31,200 120,000 168,000 Cash Prepaid film rental Building Accumulated depreciation: building Fixtures and equipment Accumulated depreciation: fixtures and equipment Notes payable Accounts payable Unearned admissions revenue (YMCA) Income taxes payable Capital stock Retained earnings Dividends Admissions revenue Concessions revenue Salaries expense Film rental expense Utilities expense $14,000 36,000 12,000 180,000 4,400 1,000 4,740 40,000 46,610 15,000 305,200 14,350 epreciation expense: building Depreciation expense: fixtures and equipment Interest expense Income taxes expense 68,500 94,500 9,500 4,900 4,200 10,500 40,000 $622,300 $622,300