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

Martinez Corp.
Trial Balance
August 31, 2020
	Debit		Credit
Cash	$5,100
Prepaid insurance	4,000
Supplies	2,000
Land	18,700
Buildings	146,000
Accumulated depreciationbuildings			$21,024
Equipment	16,000
Accumulated depreciationequipment			4,320
Accounts payable			4,500
Unearned rent revenue			4,950
Notes payable			78,000
Common shares			81,100
Retained earnings			4,450
Dividends	4,400
Rent revenue			69,000
Salaries and wages expense	42,254
Insurance expense	14,000
Interest expense	3,900
Utilities expense	7,500
Repairs and maintenance expense	3,490
	$267,344		$267,344

Additional information:

1.		The balance in Prepaid Insurance includes the cost of four months premiums for an insurance policy that will expire on September 30, 2020.
2.		An inventory count on August 31 shows $510 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 $7,400. (ii) Of the unadjusted Unearned Rent Revenue of $4,950, one half was earned prior to August 31.
5.		Salaries of $365 were unpaid at August 31.
6.		Rental fees of $705 were due from tenants at August 31. Use Accounts Receivable.
7.		The note payable interest rate is 10% per year, and the note has been outstanding since December 1, 2019. 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 June 1 to August 31. (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.)