Campus Theater adjusts its accounts every month. The company's unadjusted trial balance dated August $31,$ current year, appears as follows. 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 current year, but not for August.$)$

CAMPUS THEATER

UNADJUSTED TRIAL BALANCE

AUGUST $31,$ CURRENT YEAR

Cash $ $24,000$

Prepaid film rental $37,440$

Land $144,000$

Building $201,600$

Accumulated depreciation: building $ $16,800$

Fixtures and equipment $43,200$

Accumulated depreciation: fixtures and equipment $14,400$

Notes payable $216,000$

Accounts payable $5,280$

Unearned admissions revenue $($YMCA$)1,200$

Income taxes payable $5,688$

Capital stock $48,000$

Retained earnings $55,932$

Dividends $18,000$

Admissions revenue $366,240$

Concessions revenue $17,220$

Salaries expense $82,200$

Film rental expense $113,400$

Utilities expense $11,400$

Depreciation expense: building $5,880$

Depreciation expense: fixtures and equipment $5,040$

Interest expense $12,600$

Income taxes expense $48,000$

$ $746,760$ $ $746,760$

Other Data

Film rental expense for the month is $$18,240.$ However, the film rental expense for several months has been paid in advance.

The building is being depreciated over a period of $20$ years $(240$ months$).$

The fixtures and equipment are being depreciated over a period of five years $(60$ months$).$

On the first of each month, the theater pays the interest that accrued in the prior month on its note payable. At August $31,$ accrued interest payable on this note amounts to $$1,800.$

The theater allows the local YMCA to bring children attending summer camp to the movies on any weekday afternoon for a fixed fee of $$600$ per month. On June $28,$ the YMCA made a $$1,800$ advance payment covering the months of July, August, and September.

The theater receives a percentage of the revenue earned by Tastie Corporation, the concessionaire operating the snack bar. For snack bar sales in August, Tastie owes Campus Theater $$2,700,$ payable on September $10.$ No entry has yet been made to record this revenue. $($Credit Concessions Revenue.$)$

Salaries earned by employees, but not recorded or paid as of August $31,$ amount to $$2,040.$ No entry has yet been made to record this liability and expense.

Income taxes expense for August is estimated at $$5,040.$ This amount will be paid in the September $15$ installment payment.

Utilities expense is recorded and paid immediately as monthly bills are received. Bills for utilities are received and paid near the end of each month.

Required:

For each of the numbered paragraphs, prepare the necessary adjusting entry.

Refer to the balances shown in the unadjusted trial balance at August $31.$ How many months of expense are included in each of the following account balances? $($Remember$,$ Campus Theater adjusts its accounts monthly. Thus, the accounts shown were last adjusted on July $31,$ current year.$)$

Utilities Expense

Depreciation Expense

Accumulated Depreciation: Building