Question

Radford River Resort opened for business on June 1 with 10 deluxe villas. Its trial balance before adjustment on August 31 is as follows. RADFORD RIVER RESORT Trial Balance August 31, 2020 Account Number Debit Credit 101 Cash $ 19,600 126 Supplies 3,300 130 Prepaid Insurance 6,000 140 Land 25,000 141 Buildings 125.000 149 Equipment 26,000 201 Accounts Payable $ 6,500 208 Unearned Rent Revenue 7,400 275 Mortgage Payable 80,000 311 Common Stock 100,000 332 Dividends 5,000 429 Rent Revenue 80,000 622 Maintenance & Repairs Expense 3,600 726 Salaries and Wages Expense 51,000 732 Utilities Expense 9,400 $273.900 $273.900 In addition to those accounts listed on the trial balance, the chart of accounts for Radford River Resort also contains the following accounts and account numbers: No. 112 Accounts Receivable, No. 142 Accumulated Depreciation Buildings, No. 150 Accumulated Depreciation Equipment, No. 212 Salaries and Wages Payable, No. 230 Interest Payable, No. 619 Depreciation Expense, No. 631 Supplies Expense, No. 718 Interest Expense, and No. 722 Insurance Expense. Other data: 1. Insurance expires at the rate of $300 per month 2. A count on August 31 shows $800 of supplies on hand. 3. Annual depreciation is $6,000 on buildings and $2,400 on equipment. 4. Unearned rent revenue of $4,800 has been eamed. 5. Salaries of $400 were unpaid at August 31. 6. Rentals of $4,000 were due from tenants at August 31. 7. The mortgage interest rate is 9% per year. (The mortgage was taken out on August 1.)
solve part c please I posted part a and b as seprate questions.

Answer 1

As desired please find part c solved:

c) adjusted trial balance:
A/c No.	Account head	Debit $	Credit $		Calculations:
101	Cash	19600			19600
126	Supplies	800			3300-2500
130	Prepaid Insurance	5100			6000-900
140	Land	25000			25000
141	Buildings	125000			125000
149	Equipment	26000			26000
201	Accounts payable		6500		6500
208	Unearned rent revenue		2600		7400-4800
275	Mortgage payable		80000		80000
311	Common Stock		100000		100000
332	Dividends	5000			5000
429	Rent Revenue		88800		80000+4800+4000
622	Maintenance & Repairs exp.	3600			3600
726	Salaries & wages exp.	51400			51000+400
732	Utilities exp.	9400			9400
112	Accounts receivables	4000			4000
142	Acc Dep.-building		1500		1500	(6000*3/12)
150	Acc Dep.-equip.		600		600	(2400*3/12)
212	Salaries & wages payable		400		400
230	Interest payable		600		600	(80000*9%/12)
619	Depreciation exp.	2100			2100	(1500+600)
631	supplies exp.	2500			2500
718	Interest exp.	600			600
722	Insurance exp.	900			900
	TOTAL	281000	281000