opened for business on June $1$ with eight air$-$conditioned units. Its trial balance on August $31$ is as follows.$-12$KINGBIRD RESORTTrial BalanceAugust $31,2025$DebitCreditCash$$25,900$Prepaid Insurance$10,800$Supplies$8,900$Land$22,000$Buildings$122,000$Equipment$18,000$Accounts Payable$$10,800$Unearned Rent Revenue$10,900$Mortgage Payable$62,000$Common Stock$108,300$Retained Earnings$0$Dividends$5,000$