I just need part a done for this, thank you!

P3-10A The Highland Cove Resort opened for D balance before adjustment on August 31 is as follows: Other data: 1. Insurance expires at the rate of $450 per month. 2. A count of supplies on August 31 shows $1,000 of supplies on hand. 3. Annual amortization is $6,250 on cottages and $5,200 on furniture. 4. Unearned rent of $5,000 was earned prior to August 31 . 5. Salaries of $400 were unpaid at August 31. 6. Rentals of $800 were due from tenants at August 31. 7. The mortgage interest rate is 8% per year. The mortgage was taken out on August 1. nstructions (a) Journalize the adjusting entries on August 31 for the three-month period June 1-August