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Skysong Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows. SKYSONG RESORT TRIAL BALANCE AUGUST 31, 2020 Debit Credit Cash $21,400 Prepaid Insurance 6,300 Supplies 4,400 Land 22,000 122,000 Buildings Equipment 18,000 Accounts Payable $6,300 6,400 Unearned Rent Revenue Mortgage Payable 62,000 Common Stock 94,800 9,000 Retained Earnings Dividends 5,000 Rent Revenue 78,200 44,800 Salaries and Wages Expense Utilities Expenses 9.200 Maintenance and Repairs Expense 3,600 $256,700 $256,700 Other data: 1. The balance in prepaid insurance is a one-year premium paid on June 1, 2020. 2. An inventory count on August 31 shows $429 of supplies on hand. 3. Annual depreciation rates are (a) buildings (4%) (b) equipment (10%). Salvage value is estimated to be 10% of cost. 4. Unearned Rent Revenue of $3,524 was earned prior to August 31. Salaries of $343 were unpaid at August 31. 5. 6. Rentals of $782 were due from tenants at August 31. (Use Accounts Receivable account.) 7. The mortgage interest rate is 8% per year. Journalize the adjusting entries on August 31 for the 3-month perlod June 1-August 31. (Round answers to the nearest whole dollar, 2.9.5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry for the account titles and enter for the amounts.) No. Date Account Titles and Explanation Debit Credit 1 Aug 31 2. Aug 31 3. (a) Aug 31 3. (b) Aug 31 4. Aug 31 5. Aug 31 Aug 6. 31 7. Aug 31