Prepare explanations for each journal entry

E3-9 (Adjusting Entries)Selected accounts of Leno Company are shown below.UHURA RESORT TRIAL BALANCE AUGUST 31, 2012Debit Credit Cash $ 19,600 Prepaid Insurance 4,500 Supplies 2,600 Land 20,000 Buildings 120,000 Equipment 16,000 Accounts Payable $ 4,500 Unearned Rent Revenue 4,600 Mortgage Payable 50,000 Common Stock 100,000 Dividends 5,000 Rent Revenue 86,200 Salaries and Wages Expense 44,800 Utilities Expenses 9,200 Maintenance and Repairs Expense 3,600 $245,300 $245,300 Other data:

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