Please Please help to prepare adjusting entries and adjusted trial balance

$22,000 6,900 5,000 26,000 126,000 22,000 Cash Prepaid Insurance Supplies Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Retained Earnings Dividends Rent Revenue Salaries and Wages Expense Utilities Expenses Maintenance and Repairs Expense $6,900 7,000 66,000 99,400 9,000 5,000 82,200 44,800 9,200 3,600 $270,500 $ 270,500 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 $443 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 $3,778 was earned prior to August 31. 5. Salaries of $403 were unpaid at August 31. 6. Rentals of $744 were due from tenants at August 31. (Use Accounts Receivable account.) 7. The mortgage interest rate is 8% per year