Credit * Debit $ 19,600 3,300 6,000 25,000 125,000 26,000 Account Number 101 Cash 126 Supplies 130 Prepaid Insurance 140 Land 143 Buildings 149 Equipment 201 Accounts Payable 208 Unearned Rent Revenue 275 Mortgage Payable 301 Owner's Capital 306 Owner's Drawings 429 Rent Revenue 622 Maintenance and Repairs Expense 726 Salaries and Wages Expense 732 Utilities Expense $ 6,500 7,400 80,000 100,000 5,000 80,000 3,600 51,000 9,400 $273,900 $273,900 In addition to those accounts listed on the trial balance, the chart of accounts for Meridien Motel also contains the following accounts and account numbers: No. 112 Accounts Receivable, No. 144 Accumulated DepreciationBuildings, No. 150 Accumulated DepreciationEquipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 620 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. 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 was earned prior to August 31. 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.) Required: (a) Journalize the adjusting entries on August 31 for the 3-month period June 1-August 31. (b) Prepare a ledger using the three-column form of account. Enter the trial balance amounts and post the adjusting entries. (Use J1 as the posting reference.) (c) Prepare an adjusted trial balance on August 31. (d) Prepare an income statement and an owner's equity statement for the 3 months ending August 31 and a balance sheet as of August 31