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 Cash Prepaid Insurance Supplies Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable August 31, 2025 Debit Credit $21,400 6,300 4,400 22,000 122,000 18,000 $6,300 6,400 62,000 103,800 0 Common Stock Retained Earnings 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