CHART OF ACCOUNTS 101 Cash 112 Accounts Receivable 126 Supplies 130 Prepaid Insurance 140 Land 141 Buildings 142 Accumulated Depreciation-Buildings 149 Equipment 150 Accumulated Depreciation-Equipment 201 Accounts Payable 208 Unearned Rent Revenue 212 Salaries and Wages Payable 230 Interest Payable 275 Mortgage Payable 305 Retained Earnings 307 Income Summary 311 Common Stock 332 Dividends 429 Rent Revenue 619 Depreciation Expense 622 Maintenance and Repairs Expense 631 Supplies Expense 718 Interest Expense 722 Insurance Expense 726 Salaries and Wages Expense 732 Utilities Expense Mountaintop Vista Resort opened for business on June 1 with eight air-conditioned units. Its trial balance before adjustment on August 31 is as follows. MOUNTAINTOP VISTA RESORT Trial Balance August 31, 2023 Other data: 1. Insurance expires at the rate of $300 per month. 2. A count on August 31 shows $800 of supplies on hand. 3. Annual depreciation is $6,000 on buildings and $2,400 on equipment. 4. Unearned rent revenue of $4,800 has been earned. 5. Salaries of $400 were unpaid at August 31 . 6. Rentals of $4,000 were due from tenants at August 31. (Use Accounts Receivable.) 7. The mortgage interest rate is 9% per year. (The mortgage was taken out on August 1.) Instructions: (a)Open up accounts in the General Ledger for each account and enter any beginning balances from the Trial Balance. (b) Journalize and post the adjusting entries on August 31 for the 3-month period June 1-August 31. (c) Prepare an adjusted trial balance on August 31. (d) Prepare an Income Statement, Retained Earnings Statement and classified Balance Sheet. (e) Journalize and post the required closing entries. (f) Prepare a Post-Closing Trial Balance