Prepare an adjusted trial balance on August 31.

LAZY RIVER RESORT LTD. Trial Balance August 31, 2017 Credit Account Number 101 126 130 Debit 19,360 3,018 5,040 29,077 125,784 20,903 140 143 157 201 208 275 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 6,546 7,449 80,000 100,500 311 332 4,883 429 77,807 622 726 3,597 51,121 9,519 272,302 732 272,302 In addition to those accounts listed on the trial balance, the chart of accounts for Lazy River Resort Ltd. 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: In addition to those accounts listed on the trial balance, the chart of accounts for Lazy River Resort Ltd. 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. 2. 3. 4. Insurance expires at the rate of 252 per month. A count on August 31 shows 6860 of supplies on hand. Annual depreciation is 5,680 on buildings and 2,492 on equipment. Unearned rent revenue of 5,107 should be recorded as rent revenue prior to August 31. Salaries of 462 were unpaid at August 31. Rentals of 3,832 were due from tenants at August 31. (Use Accounts Receivable.) The mortgage interest rate is 9% per year. (The mortgage was taken out on August 1.) 5. 6. 7