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, 2020
		Debit			Credit
Cash		$ 24,100
Prepaid Insurance		9,000
Supplies		7,100
Land		30,000
Buildings		130,000
Equipment		26,000
Accounts Payable					$ 9,000
Unearned Rent Revenue					9,100
Mortgage Payable					70,000
Common Stock					105,500
Retained Earnings					9,000
Dividends		5,000
Rent Revenue					86,200
Salaries and Wages Expense		44,800
Utilities Expenses		9,200
Maintenance and Repairs Expense		3,600
		$ 288,800			$ 288,800

Other data:

1.		The balance in prepaid insurance is a one-year premium paid on June 1, 2020.
2.		An inventory count on August 31 shows $ 432 of supplies on hand.
3.		Annual depreciation rates are (a) buildings ( 4%) (b) equipment ( 10%). Salvage value is estimated to be 10% of cost.
4.		Unearned Rent Revenue of $ 3,986 was earned prior to August 31.
5.		Salaries of $ 404 were unpaid at August 31.
6.		Rentals of $ 840 were due from tenants at August 31. (Use Accounts Receivable account.)
7.		The mortgage interest rate is 8% per year.

(a)

Journalize the adjusting entries on August 31 for the 3-month period June 1August 31. (Round answers to the nearest whole dollar, e.g. 5,275. 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.)

No.	Date	Account Titles and Explanation	Debit	Credit
1.	Aug. 31
2.	Aug. 31
3. (a)	Aug. 31
3. (b)	Aug. 31
4.	Aug. 31
5.	Aug. 31
6.	Aug. 31
7.	Aug. 31