Can you guys help me with this problem?

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 companys 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 as monthly bills are received. No adjusting entries for utilities expense are made at month-end.

Required:

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

b. 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.)

1. Utilities Expense

2. Depreciation Expense

3. Accumulated Depreciation: Building