The following is the unadjusted trial balance for Day Mountain Inc. at its year end, August 31, 2021. The company adjusts its accounts annually. Debit Credit Cash $38,820 Supplies 6,990 Prepaid insurance 12,720 Land 70,000 Buildings 290,000 Accumulated depreciation- $87,000 buildings Accounts payable 3,000 Deferred revenue 71,000 Mortgage payable, due 2024 100,000 Common shares 40,000 Retained earnings Dividends declared Rent income 67,680 10,000 497,000 Salaries expense 306,000 Utilities expense 75,200 Repairs and maintenance expense 28,250 Interest expense 7,700 Income tax expense 20,000 $865,680 $865,680