If the trial balance before adjustment on August 31 is as follows: Neosho River Resort Trial Balance August 31, 2022 Account Title Dr. Cr. Cash $19,600 Supplies 3,300 Prepaid Insurance 6,000 Land 25,000 Equipment 125,000 Furniture 26,000 A/P $6,500 Unearned Rent 7,400 Note Payable 80,000 P. Harder, Capital 100,000 P. Harder, Drawing 5,000 Rent Revenue 80,000 Repair Expenses 3,600 Salaries Expenses 51,000 Utilities Expense 9,400 $273,900 273,900 Other Data: 1- Insurance expires at the rate of $400 per month.