Crane Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows.

CRANE RESORT TRIAL BALANCE AUGUST 31, 2020
		Debit			Credit
Cash		$19,900
Prepaid Insurance		4,800
Supplies		2,900
Land		22,000
Buildings		122,000
Equipment		18,000
Accounts Payable					$4,800
Unearned Rent Revenue					4,900
Mortgage Payable					62,000
Common Stock					93,300
Retained Earnings					9,000
Dividends		5,000
Rent Revenue					78,200
Salaries and Wages Expense		44,800
Utilities Expenses		9,200
Maintenance and Repairs Expense		3,600
		$252,200			$252,200

Other data:

1.		The balance in prepaid insurance is a one-year premium paid on June 1, 2020.
2.		An inventory count on August 31 shows $429 of supplies on hand.
3.		Annual depreciation rates are (a) buildings (4%) (b) equipment (10%). Salvage value is estimated to be 10% of cost.
4.		Unearned Rent Revenue of $3,679 was earned prior to August 31.
5.		Salaries of $342 were unpaid at August 31.
6.		Rentals of $744 were due from tenants at August 31. (Use Accounts Receivable account.)
7.		The mortgage interest rate is 8% per year.

Journalize the adjusting entries on August 31 for the 3-month period June 1August 31. (Round answers to the nearest whole dollar, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Aug. 31
2.	Aug. 31
3. (a)	Aug. 31
3. (b)	Aug. 31
4.	Aug. 31
5.	Aug. 31
6.	Aug. 31
7.	Aug. 31

Prepare an adjusted trial balance on August 31.

CRANE RESORT Adjusted Trial Balance Year Ended August 31, 2020Month Ended August 31, 2020August 31, 2020
	Debit		Credit
	$		$
Totals	$		$