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Reyes Rides is owned by Jason Reyes. The company has an August 31 fiscal year end and prepares adjustments on an annual basis. The following is an alphabetical list of its accounts at August 31, 2017, before adjustments. All accounts have normal balances. Accounts Payable $5,730 Accounts Receivable 7,350 Accumulated Depreciation-Equipment 24,125 Accumulated Depreciation-Vehicles 175,792 Cash 9,400 Equipment 38,600 Fuel Expense 23,900 Interest Expense 9,660 J. Reyes, Capital 105,000 J. Reyes, Drawings 140,800 Notes Payable 163,690 Prepaid Insurance 12,710 Rent Expense 22,680 Salaries Expense 140,650 Service Revenue 335,003 Supplies 4,430 Unearned Revenue 22,740 Vehicles 421,900 Additional information: 1. On August 31, a physical count shows $620 of supplies on hand. 2. The insurance policy has a one-year term that began on November 1, 2016. 3. The equipment has an estimated useful life of 10 years. The vehicles have an estimated useful life of 12 years. 4. The company collects cash in advance for any special services requested by customers. As at August 31, the company has provided all but $4,450 of these services. 5 . The note payable has an annual interest rate of 7.00%. Interest is paid on the first day of each month. 6 . Employees are paid a combined total of $580 per day. At August 31, 2017, five days of salaries are unpaid. . On August 31, the company provided $1,360 of services for a senior citizens' group. The group was not billed for the services until September 2. 8. Additional fuel costs of $620 have been incurred but not recorded. (Use the Accounts Payable account.) Prepare T accounts and enter the unadjusted trial balance amounts. (Post entries in the order displayed in the problem statement.)Journalize the annual adjusting entries at August 31, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to the nearest whole dollar, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)Post the adjusting entries. (Post entries in the order of journal entries presented in the previous part.)\f