Swifty Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows. SWIFTY RESORT Cashi Prepaid Insurance Supplies TRIAL BALANCE AUGUST 31, 2020 Debit Credit $20,500 5,400 3,500 Land. 26,000 Buildings Equipment 126,000 22,000 Accounts Payable Unearned Rent Revenue Mortgage Payable $5,400 5,500 66,000 Common Stock 97,900 Retained Earnings 9,000. Dividends 5,000 Rent Revenue 82,200 Salaries and Wages Expense 44,800 Utilities Expenses 9,200 Maintenance and Repairs Expense 3,600 $266,000 $266,000