TMURS RESORT TRIAL BALANCE AUGUST 31, 2017 Debit Cash $22,300 7,200 Prepaid Insurance 5,300 Supplies Land 28,000 128,000 Buildings Equipment 24,000 Accounts payable Unearned Rent Revenue Mortgage Payable Common Stock Retained Earnings 5,000 Dividends Rent Revenue 44,800 Salaries and Wages Expense 9,200 Utilities Expenses 3,600 Maintenance and Repairs Expense Totals $277,400 Credit $7,200 7,300 68,000 101,700 9,000 84,200 $277,400