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, 2021, before adjustments. All accounts have normal balances.

Accounts Payable		$5,740
Accounts Receivable		7,500
Accumulated DepreciationEquipment		25,875
Accumulated DepreciationVehicles		175,750
Cash		8,650
Equipment		41,400
Fuel Expense		23,900
Interest Expense		9,660
J. Reyes, Capital		105,030
J. Reyes, Drawings		140,600
Notes Payable		150,000
Prepaid Insurance		12,420
Rent Expense		23,060
Salaries Expense		140,570
Service Revenue		343,745
Supplies		4,470
Unearned Revenue		27,890
Vehicles		421,800

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, 2020.
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 $4,600 of these services.
5.		The note payable has an annual interest rate of 7%. Interest is paid on the first day of each month.
6.		Employees are paid a combined total of $580 per day. At August 31, 2021, five days of salaries are unpaid.
7.		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 $640 have been incurred but not recorded. (Use the Accounts Payable account.)

a)Prepare T accounts and enter the unadjusted trial balance amounts.

b) Journalize the annual adjusting entries at August 31, 2021

c)post the adjusting entries

d) prepare an adjusted trial balance at August 31,2021.