The trial balance for Ivanhoe Limited on August 31 is as follows: 1. The balance in Prepaid Insurance includes the cost of four months' premiums for an insurance policy that will expire on September 30, 2023. 2. An inventory count on August 31 shows $520 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. (i) Rent revenue includes amounts received for September rentals in the amount of $8,500. (ii) Of the unadjusted Unearned Rent Revenue of $5,000, one half was earned prior to August 31. 5. Salaries of $355 were unpaid at August 31 . 6. Rental fees of $815 were due from tenants at August 31. Use Accounts Receivable. 7. The note payable interest rate is 12% per year, and the note has been outstanding since December 1,2022 . No principal repayments are due. Interest is paid twice per year (on June 1 and December 1). Journalize the adjusting entries on August 31 for the three-month period from June 1 to August 31. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) 4. (Adjusting entry for rent revenue received for September) (Adjusting entry for unearned rent revenue earned during August) 5. 6. 7