In addition to those accounts listed on the trial balance, the chart of accounts for Radford River Resort also contains the following accounts and account numbers: No. 112 Accounts Receivable, No. 142 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. Insurance expires at the rate of $300 per month. 2. A count on August 31 shows $800 of supplies on hand. 3. Annual depreciation is $24,000 on buildings and $6,000 on equipment. 4. Unearned rent revenue of $4,800 has been earned. 5. Salaries of $400 were unpaid at August 31. 6. Rentals of $4,000 were due from tenants at August 31 . 7. The mortgage interest rate is 9% per year. (The mortgage was taken out on August 1.) Instructions: (a) Journalize the adjusting entries on August 31 for the 3-month period June 1August 31. (b) Prepare a ledger using the three-column form of account. Enter the trial balance amounts and post the adjusting entries. (Use J1 as the posting reference.)