Metlock Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows. METLOCK RESORT Trial Balance August 31, 2025 Debit Credit Canh Prepaid Insurance Supplies Land Buildings Equipment $22,600 7,500 3.600 30,000 130.000 26.000 Accounts Payable $7.500 Unearned Rent Revenue 7.600 Mortgage Payable 70.000 Common Stock 113000 Retained Earnings 0 Dividends 5,000 Rent Revenue 86.200 Salaries and Wages Expense 44.800 Utilities Expenses 9.200 Maintenance and Repairs Expense 1,600 $284,300 $284.300 Other data 1 The balance in prepaid insurance is a one-year premium paid on June 1, 2025 2 An inventory count on August 31 shows $469 of supplies on hand 3 Annual depreciation rates are (a) buildings (4%) and (b) equipment (10%), Salvage value is estimated to be 10% of cost 4. Uneamed Rent Revenue of $3,688 was earned prior to August 31 5 Salaries of $355 were unpaid at August 31. 6 Rentals of 5832 were due from tenants at August 31 7. The mortgage interest rate is 8% per year. (a) Journalize the adjusting entries on August 31 for the 3-month period June 1-August 31 (Round answers to the nearest whole dollar. eg. 5.275. Do not round intermediate calculations Credit account titles are automatically indented when 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. List all debit entries before credit entries No. Date Account Titles and Explanation Aug 1. 31 Aug 2 31 3.0 Aug 31 3.bl Aug 31 Aug S Aug 31 Aug 7. eTextbook and Media List of Accounts Debit Credit