P3-2A Lazy River Resort opened for business on June 1 with eight air-conditioned units. Prepe Its trial balance before adjustment on August 31 is as follows. post Lazy River Resort, Inc. Trial Balance August 31, 2014 stat Account Number Debit Credit Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Share Capital-Ordinary Dividends Rent Revenue Maintenance and Repairs Expense Salaries and Wages Expense Utilities Expense 19,600 3,300 6,000 25,000 125,000 26,000 101 126 140 143 157 201 208 6,500 7,400 80,000 100,000 311 332 429 622 5,000 80,000 3,600 51,000 9,400 732 273,900 273900 In addition to those accounts listed on the trial balance, the chart of accounts for Lazy River Resort also contains the following accounts and account numbers: No. 112 Accounts Receivable, No. 144 Accumulated Depreciation-Buildings, No. 158 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable No. 631 Supplies Expense, No. 711 Depreciation Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. Insurance expires at the rate of 400 per month. 2. A count on August 31 shows 900 of supplies on hand. 3. Annual depreciation is 4,500 on buildings and 2,400 on equipment. 4. Unearned rent revenue of 4,100 was recognized for services performed prior to August 31 alaries of 400 were unpaid at August 31. P3-2A Lazy River Resort opened for business on June 1 with eight air-conditioned units. Prepe Its trial balance before adjustment on August 31 is as follows. post Lazy River Resort, Inc. Trial Balance August 31, 2014 stat Account Number Debit Credit Cash Supplies Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Share Capital-Ordinary Dividends Rent Revenue Maintenance and Repairs Expense Salaries and Wages Expense Utilities Expense 19,600 3,300 6,000 25,000 125,000 26,000 101 126 140 143 157 201 208 6,500 7,400 80,000 100,000 311 332 429 622 5,000 80,000 3,600 51,000 9,400 732 273,900 273900 In addition to those accounts listed on the trial balance, the chart of accounts for Lazy River Resort also contains the following accounts and account numbers: No. 112 Accounts Receivable, No. 144 Accumulated Depreciation-Buildings, No. 158 Accumulated Depreciation-Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable No. 631 Supplies Expense, No. 711 Depreciation Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. Insurance expires at the rate of 400 per month. 2. A count on August 31 shows 900 of supplies on hand. 3. Annual depreciation is 4,500 on buildings and 2,400 on equipment. 4. Unearned rent revenue of 4,100 was recognized for services performed prior to August 31 alaries of 400 were unpaid at August 31