Sheridan Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows. 1. The balance in prepaid insurance is a one-year premium paid on June 1,2025. 2. An inventory count on August 31 shows $459 of supplies on hand. 3. Annual depreciation rates are (a) buildings (4\%) and (b) equipment (10\%). Salvage value is estimated to be 10% of cost. 4. Unearned Rent Revenue of $3,760 was earned prior to August 31. 5. Salaries of $359 were unpaid at August 31 . 6. Rentals of $843 were due from tenants at August 31 . 7. The mortgage interest rate is 8% per year. Journalize the adjusting entries on August 31 for the 3-month period June 1-August 31 . (Round answers to the nearest whole dollar, es. 5.275. Do not round intermediate calculations. Credit occount 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 O for the amounts. List all debit entries before credit entries) 4. Aug. 5. Aug. 6. Aug. Aug 31