Can someone please answer the red ones?

MARIN RESORT TRIAL BALANCE AUGUST 31, 2017 Debit $26,200 11,100 9,200 24,000 124,000 20,000 Credit Cash Prepaid Insurance Supplies Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Retained Earnings Dividends Rent Revenue Salaries and Wages Expense Utilities Expenses Maintenance and Repairs Expense Totals $11,100 11,200 64,000 101,600 9,000 5,000 80,200 44,800 9,200 3,600 $277,100 $277,100 Other data: 1. The balance in prepaid insurance is a one-year premium paid on June 1, 2017. 2. An inventory count on August 31 shows $478 of supplies on hand. 3. Annual depreciation rates are (a) buildings (496) (b) equipment (10%). Salvage value is estimated to be 10% of cost. 4. Unearned Rent Revenue of $4,019 was earned prior to August 31. 5. Salaries of $356 were unpaid at August 31. 6. Rentals of $743 were due from tenants at August 31. (Use Accounts Receivable account.) 7. The mortgage interest rate is 8% per year