Journalize the entries based upon shown trial balance.

evenuID UILII YUUSIY Muyum Credit Debit $19,900 4,800 2,900 22,000 122,000 18,000 Cash Prepaid Insurance Supplies Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Retained Earnings Dividends Rent Revenue Salaries and Wages Expense Utilities Expenses Maintenance and Repairs Expense $4,800 4,900 62,000 93,300 9,000 5,000 78,200 44,800 9,200 3,600 $252,200 $252,200 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 $429 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 $3,679 was earned prior to August 31. 5. Salaries of $342 were unpaid at August 31. 6. Rentals of $744 were due from tenants at August 31. (Use Accounts Receivable account.) 7. The mortgage interest rate is 8% per year