Metlock Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows. Cash METLOCK RESORT Trial Balance August 31, 2025 Debit Credit $22,600 Prepaid Insurance Supplies Land Buildings Equipment Accounts Payable Unearned Rent Revenue 7,500 5,600 30,000 130,000 26,000 $7,500 7,600 Mortgage Payable 70,000 Common Stock 113,000 Retained Earnings 0 Dividends 5,000 Rent Revenue 86,200 Salaries and Wages Expense 44,800 Utilities Expenses 9,200 Maintenance and Repairs Expense 3,600 $284,300 $284,300