Grand Amsterdam Resort opened for business on June 1 with eight air-conditioned units. Here's the trial balance on August 31 (in thousands).

Trial Balance
August 31, 2021
	Debit	Credit
Cash	$ 29,400.00
Prepaid Insurance	$ 6,750.00
Supplies	$ 3,900.00
Land	$ 30,000.00
Buildings	$ 180,000.00
Equipment	$ 24,000.00
Accounts Payable		$ 6,750.00
Unearned Rent Revenue		$ 6,900.00
Mortgage Payable		$ 75,000.00
Share Capital - Ordinary		$ 150,000.00
Retained Earnings
Dividends	$ 7,500.00
Rent Revenue		$ 129,300.00
Salaries and Wages Expense	$ 67,200.00
Utilities Expense	$ 13,800.00

Maintenance and Repairs Expense	$ 5,400.00
	$ 367,950.00	$ 367,950.00

Additional information: 1. The balance in the prepaid insurance is the 1 year premium paid on June 1, 2021. 2. The inventory count on August 31 shows $975 of inventory on hand. 3. The annual depreciation rates are buildings (4%) and equipment (10%). The salvage value is estimated at 10% of the cost. 4. Unearned rental income of $5,700 should be recognized as income before August. 5. Salary and wages of $562.5 unpaid as of August 31. 6. A lease of $1,200 is due from the lessee on August 31. 7. Mortgage note dated 1/1/2021. The mortgage interest rate is 8% per annum. INSTRUCTION a. Prepare the adjusting entries on August 31 for the 3-month period June 1August 31. b. Prepare an adjusted trial balance on August 31. please make step by step so i can learn it :))