Vaughn Resort opened for business on June 1 with eight air-conditioned units. Its trial balance on August 31 is as follows.

VAUGHN RESORT

TRIAL BALANCE

AUGUST 31, 2017

Debit

Credit

Cash$24,700

Prepaid Insurance9,600

Supplies7,700

Land24,000

Buildings124,000

Equipment20,000

Accounts Payable$9,600

Unearned Rent Revenue9,700

Mortgage Payable64,000

Common Stock100,100

Retained Earnings9,000

Dividends5,000

Rent Revenue80,200

Salaries and Wages Expense44,800

Utilities Expenses9,200

Maintenance and Repairs Expense3,600

Totals$272,600

$272,600

Other data:

1.The balance in prepaid insurance is a one-year premium paid on June 1, 2017.2.An inventory count on August 31 shows $467 of supplies on hand.3.Annual depreciation rates are

(a) buildings (4%)

(b) equipment (10%).

Salvage value is estimated to be10% of cost.4.Unearned Rent Revenue of $3,476 was earned prior to August 31.5.Salaries of $346 were unpaid at August 31.6.Rentals of $802 were due from tenants at August 31. (Use Accounts Receivable account.)7.The mortgage interest rate is8% per year.

whats the adjusted trial balance on August 31.