Journalize the adjusting entries on August 31 for the 3-month period June 1August 31. (Round answers to the nearest whole dollar, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Blossom Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows. Credit BLOSSOM RESORT TRIAL BALANCE AUGUST 31, 2020 Debit Cash $26,500 Prepaid Insurance 11,400 Supplies 9,500 Land 26,000 Buildings 126,000 Equipment 22.000 Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Retained Earnings Dividends 5,000 Rent Revenue Salaries and Wages Expense 44,800 Utilities Expenses 9,200 Maintenance and Repairs Expense 3,600 $284,000 $11,400 11,500 66,000 103,900 9,000 82,200 $284,000 Other data: 1. The balance in prepaid insurance is a one-year premium paid on June 1, 2020. 2. An inventory count on August 31 shows $448 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 $3,909 was earned prior to August 31. 5. Salaries of $398 were unpaid at August 31. 6. Rentals of $773 were due from tenants at August 31. (Use Accounts Receivable account.) 7. The mortgage interest rate is 8% per year