P$3\mathrm{.}10$A $($LO $2,3,4)$ AP Reyes Rides is owned by Jason Reyes. The company has an August $31$ fiscal year end and prepares adjustments on an annual basis. The following is an alphabetical list of its accounts at August $31,2024,$ before adjustments. All accounts have normal balances. Accounts payable $ $5,700$ J$.$ Reyes, drawings $$141,000$ Accounts receivable $7,080$ Notes payable $162,000$ Accumulated depreciation$$equipment $25,200$ Prepaid insurance $12,660$ Accumulated depreciation$$vehicles $175,500$ Rent expense $22,810$ Cash $9,000$ Salaries expense $140,625$ Equipment $40,320$ Service revenue $334,300$ Fuel expense $23,972$ Supplies $4,455$ Interest expense $9,653$ Unearned revenue $25,000$ J$.$ Reyes, capital $105,075$ Vehicles $421,200$ Additional information: On August $31,$ a physical count shows $$850$ of supplies on hand. The insurance policy has a one$-$year term that began on November $1,2023.$ The equipment has an estimated useful life of $10$ years. The vehicles have an estimated useful life of $12$ years. The company collects cash in advance for any special services requested by customers. As at August $31,$ the company has provided all but $$4,500$ of these services. The note payable has an annual interest rate of $4\mathrm{.}5\%.$ Interest is paid on the first day of each month. Employees are paid a combined total of $$545$ per day. At August $31,2024,$ five days of salaries are unpaid. Employees do not work weekends. On August $31,$ the company provided $$1,350$ of services for a senior citizens$$ group. The group was not billed for the services until September $2.$ Additional fuel costs of $$620$ have been incurred but not recorded. $($Use the Accounts Payable account.$)$ Instructions Prepare T accounts and enter the unadjusted trial balance amounts. Journalize the annual adjusting entries at August $31,2024.$ Post the adjusting entries. Prepare an adjusted trial balance at August $31,2024.$