Greco Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows. Other data: The balance in prepaid insurance is a one-year premium paid on June 1, 2017. An inventory count on August 31 shows $450 of supplies on hand. Annual depreciation rates are buildings (4%) and equipment (10%), Salvage value is estimated to be 10% of cost. Unearned Rent Revenue of $3, 800 was earned prior to August 31. Salaries of $375 were unpaid at August 31. Rentals of $800 were due from tenants at August 31. The mortgage interest rate is 8% per year. Instructions (a) Journalize the adjusting entries on August 31 for the 3-month period June 1-August 31.(Omit explanations.)