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

GROUPER RESORT TRIAL BALANCE AUGUST 31, 2017
		Debit			Credit
Cash		$24,100
Prepaid Insurance		9,000
Supplies		7,100
Land		30,000
Buildings		130,000
Equipment		26,000
Accounts Payable					$9,000
Unearned Rent Revenue					9,100
Mortgage Payable					70,000
Common Stock					105,500
Retained Earnings					9,000
Dividends		5,000
Rent Revenue					86,200
Salaries and Wages Expense		44,800
Utilities Expenses		9,200
Maintenance and Repairs Expense		3,600
Totals		$288,800			$288,800

Other data:

1.		The balance in prepaid insurance is a one-year premium paid on June 1, 2017.
2.		An inventory count on August 31 shows $432 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 $3,986 was earned prior to August 31.
5.		Salaries of $404 were unpaid at August 31.
6.		Rentals of $840 were due from tenants at August 31. (Use Accounts Receivable account.)
7.		The mortgage interest rate is 8% per year.

1.		The balance in prepaid insurance is a one-year premium paid on June 1, 2017.
2.		An inventory count on August 31 shows $432 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 $3,986 was earned prior to August 31.
5.		Salaries of $404 were unpaid at August 31.
6.		Rentals of $840 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.

Aug 31	Insurance Expense	2250
	Prepaid Insurance		2250
Aug 31	Supplies Expense	6668
	Supplies		6668
Aug 31 (a)	Depreciation Expense	1170
	Accumulated Depreciation		1170
Aug 31 (b)	Depreciation Expense	585
	Accumulated Depreciation		585
Aug 31	Unearned Rent Revenue	3986
	Rent Revenue		3986
Aug 31	Salaries and Wages Expenses	404
	Salaries and Wages Payable		404
Aug 31	Accounts Reveivable	840
	Rent Revenue		840
Aug 31	Interest Expense	1400
	Interest Payable		1400

Prepare an adjusted trial balance on August 31.