The trial balance for Sunland Limited on August $31$ is as follows:

Additional information

The balance in Prepaid Insurance includes the cost of four months' premiums for an insurance policy that will expire on

September $30,2023.$

An irwentory count on August $31$ shows $$700$ of supplies on hand.

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 usefull life of $10$ years. For both asset categories, residual value is estimated

to be $10\%$ of cost$.$

$($i$)$ Rent revenue includes amounts received for September rentals in the amount of $$8,400.($ii$)$ Of the unadjusted Unearned

Rent Revenue of $$4,700,$ one half was earned prior to August $31.$

Salaries of $$345$ were unpaid at August $31.$

Rental fees of $$870$ were due from tenants at August $31$ Use Accounts Receivable.

The note payable interest rate is $8\%$ 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 $31.$ LList all debit entries before

credit entries. Credit account titles are automatically indented when amourt is entered. Do not indent manually. If no entry is required,

select $"$No Entry' for the account tities and enter O far the amounts$)$