Lazy River Resort opened for business on June 1 with eight air-conditioned unit. Its trail balance before adjustment on August 31 is as follows. In addition to those accounts listed on the trial balance, the chart of accounts for Lazy River Resort also contains the following accounts and account numbers: No. 112 Accounts Receivable, No. 144 Accumulated Depreciation-Buildings. No. 158 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 631 Supplies Expense. No. 711 Depreciation Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. Other data: Insurance expires at the rate of $400 per month. A count on August 31 shows $900 of supplies on hand. Annual depreciation is $4, 500 on buildings and $2, 400 on equipment. Unearned rent revenue of $4, 100 was recognized for services performed prior to August 31. Salaries of $400 were unpaid at August 31. Rentals of $3, 700 were due from tenants at August 31. (Use Accounts Receivable.) The mortgage interest rate is 9% per year. (The mortgage was taken out on August 1.) (a) Journalize the adjusting entries on August 31 for the 3-month period June 1-August 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.) (c) Prepare an adjusted trial balance on August 31. (d) Prepare an income statement and a retained earnings statement for the 3 months ending August 31 and a balance sheet as of August 31