Can you help me with part b please? Thank you in advance.

Concord Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as fol lows. CONCORD RESORT Trial Balance August 31, 2025 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 Other data: Debit $21,100 6,000 4,100 30,000 130,000 26,000 5,000 44,800 9,200 3,600 $279,800 Credit $6,000 6, 100 70,000 111,500 86,200 $279,800 1. 2. 3. 4. 5. 6. 7. The balance in prepaid insurance is a one-year premium paid on June 1, 2025. An inventory count on August 31 shows $465 of supplies on hand. Annual depreciation rates are (a) buildings (4%) and (b) equipment (10%). Salvage value is estimated to be 10% of cost. Unearned Rent Revenue of $3,618 was earned prior to August 31. Salaries of $383 were unpaid at August 31. Rentals of $812 were due from tenants at August 31. The mortgage interest rate is 8% per year.