Skysong Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows. SKYSONG RESORT Trial Balance August 31, 2025 Cash Prepaid Insurance Supplies Land Buildings Equipment Accounts Payable Unearned Rent Revenue Debit Credit $21,400 6,300 4,400 22,000 122,000 18,000 $6,300 6,400 Mortgage Payable 62,000 Common Stock 103,800 Retained Earnings 0 Dividends 5,000 Rent Revenue 78,200 Salaries and Wages Expense 44,800 Utilities Expenses 9,200 Maintenance and Repairs Expense 3,600 $256,700 $256,700