The trial balance for Bramble Corp. on August 31 is as follows:

Bramble Corp.
Trial Balance
August 31, 2017
	Debit		Credit
Cash	$6,800
Prepaid insurance	3,700
Supplies	1,900
Land	18,300
Buildings	146,000
Accumulated depreciationbuildings			$21,024
Equipment	15,100
Accumulated depreciationequipment			4,077
Accounts payable			4,700
Unearned rent revenue			4,050
Notes payable			79,500
Common shares			81,500
Retained earnings			4,400
Dividends	5,600
Rent revenue			75,000
Salaries and wages expense	48,196
Insurance expense	12,950
Interest expense	3,975
Utilities expense	8,250
Repairs and maintenance expense	3,480
	274,251		274,251

Additional information:

1.		The balance in Prepaid Insurance includes the cost of an insurance policy that will expire on September 30, 2017.
2.		An inventory count on August 31 shows $660 of supplies on hand.
3.		Buildings and equipment are depreciated straight-line. From the date of purchase, the buildings have an estimated useful life of 25 years, and the equipment has an estimated useful life of 10 years. For both asset categories, residual value is estimated to be 10% of cost.
4.		Rent revenue includes amounts received for September rentals in the amount of $7,500. Of the unadjusted Unearned Rent Revenue of $4,050, one half was earned prior to August 31.
5.		Salaries of $380 were unpaid at August 31.
6.		Rental fees of $760 were due from tenants at August 31.
7.		The note payable interest rate is 10% per year, and the note has been outstanding since December 1, 2016. No principal repayments are due.

Journalize the adjusting entries on August 31 for the three-month period June 1 to August 31: