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 $447 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. Unearned Rent Revenue of $3,829 was earned prior to August 31. 5. Salaries of $382 were unpaid at August 31. 6. Rentals of $789 were due from tenants at August 31. The mortgage interest rate is 8% per year. Aug. Depreciation Expense 31 Accumulated Depreciation-Buildings Aug. 31 Depreciation Expense Accumulated Depreciation-Equipment amarisk Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows