Melton River Resort opened for business on June 1 with eight air-conditioned units. Its trial balance before adjustment on August 31 is as follows MELTON RIVER RESORT Trial Balance August 31, 2012 Account Number 101 126 130 140 143 149 201 209 275 301 306 429 622 726 732 Debit Credit Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Owner's Capital Owner's Drawings Rent Revenue Maintenance and Repairs Expense Salaries and Wages Expense Utilities Expense $19,600 3,300 6,000 25,000 125,000 26,000 6,500 7,400 80,000 100,000 5,000 80,000 3,600 51,000 9,400 $273,900 $273,900 In addition to those accounts listed on the trial balance, the chart of accounts for Melton River Resort also contains the following accounts and account numbers: No 112 Accounts Receivable, No. 144 Accumulated Depreciation-Buildings, No. 150 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 620 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense