P3-2A. Melton River Resort opened for business on June 1, 2012 with eight air-conditioned units. Its trial balance before adjustment on August 31, 2012 is as follows. (3 months, 1 Quarter) (a) Journalize the adjusting entries on August 31 for the 3-month period June 1August 31. (b) Prepare a ledger using the three-column form of account. Enter the trial balance amounts and post the adjusting entries. (Use J1 as the posting reference.) (c) Prepare an adjusted trial balance on August 31. (d) Prepare an Income Statement and an Owners Equity statement for the 3 months ending August 31 and a Balance Sheet as of August 31.