Find adjusting entries, adjusted trial balance and financial statmemt.

P3-2A Lazy River Resort Ltd. opened for business on June 1, 2017. Its trial balance before adjustment on August 31 is as follows. LAZY RIVER RESORT LTD. Trial Balance August 31, 2017 Account Number 101 126 130 140 143 157 201 Debit 19,600 6,000 25,000 26,000 Cash Prepaid Insurance Land Accounts Payable Unearned Rent Revenue Mortgage Payable Share Capital -Ordinary Dividends Rent Revenue Maintenance and Repairs Expense Salaries and Wages Expense Utilities Expense 6,500 7,400 275 311 332 429 622 100,000 3,600 80,000 9,400 273,900 273,900 In addition to those accounts listed on the trial balance, the chart of accounts for Lazy River Resort Ltd. also contains the following accounts and account nmbers No. 112 Accounts Recelvable, No. 144 Accumulated Depreciation-Buildings, No. 158 Accumu lated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 631 Supplies Expense, No. 711 Depreciation Expense, Na. 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. Insurance expires at the rate of 400 per month. 2. A count on August 31 shows 900 of supplies on hand. 3. Annual depreciation is 4,500 on buildings and 2,400 on equipment 4. Unearned rent revenue of 4,100 should be recorded as rent revenue prior to August 31 5. Salaries of 400 were unpaid at August 31