Novak Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows. NOVAK RESORT Trial Balance August 31, 2025 Debit Credit Cash $27,100 Prepaid Insurance 12,000 Supplies 10,100 Land 30,000 Buildings 130,000 Equipment 26,000 Accounts Payable Unearned Rent Revenue Mortgage Payable $12,000 12,100 70,000