Accenture Company has provided the following unadjusted trial balance at its June $30$ current fiscal year$-$end. The credit balance of the V$.$ Ace, Capital account was $$56,700$ on June $30$ of the prior year, and the owner invested $$28,000$ cash during the current fiscal year.

$\backslash$table$[[,\backslash$table$[[$ACCENTURE COMPANY$],[$Unadjusted Trial Balance$],[$Account Title $30]],,],[\backslash$table$[[$Number$],[101]],\backslash$table$[[$Account Title$],[$Cash$]],$Debit,Credit$],[\backslash$table$[[101],[126]],\backslash$table$[[$Cash$],[$Supplies$]],$$$16,500,],[\backslash$table$[[126],[128]],,7,500,],[\backslash$table$[[128],[167]],\backslash$table$[[$Prepaid insurance$],[$Equipment$]],6,500,],[\backslash$table$[[167],[168]],,140,090,],[\backslash$table$[[168],[201]],\backslash$table$[[$Accumulated depreciation$-$Equipme

a$.$ Supplies available at the end of the current fiscal year total $$2,700.$

b$.$ Cost of expired insurance for the current fiscal year is $$4,095.$

c$.$ Annual depreciation on equipment is $$8,400.$

d$.$ June utilities expense of $$550$ is not included in the unadjusted trial balance because the bill arrived after he trial balance was prepared. The $$550$ amount owed must be recorded.

e$.$ Employees have earned $$1,700$ of accrued and unpaid wages at fiscal year$-$end.

f$.$ Rent expense incurred and not yet paid or recorded at fiscal year$-$end is $$200.$

g$.$ Additional property taxes of $$600$ have been assessed for this fiscal year but have not been paid or recorded at fiscal year$-$end.

h$.$ $$210$ of accrued interest for June has not yet been paid or recorded.

Required:

Prepare a $10-$column work sheet for the current fiscal year, starting with the unadjusted trial balance and including adjustments using the above additional information.

Work Sheet

For Year Ended June $30$

Unadjusted Trial

Balance

Number

$101$ Cash

$126$ Supplies

$128$ Prepaid insurance

$167$ Equipment

$168$ Accumulated depreciation$-$Equipment

$201$ Accounts payable

$203$ Interest payable

$208$ Rent payable

$210$ Wages payable

$213$ Property taxes payable

$251$ Long$-$term notes payable

$301$ V$.$ Ace, Capital

$302$ V$.$ Ace, Withdrawals

$403$ Construction revenue

$612$

$623$

$633$

$637$

$640$

$652$

$683$

$684$

$690$

Account Title

Depreciation expense$-$Equipment

Wages expense

Interest expense

Insurance expense

Rent expense

Supplies expense

Property taxes expense

Repairs expense

Utilities expense

Totals

Net Income

Totals

Adjustments

Deblt

$

$

$6,500$

Credit

$7,500$

$6,500$

$140,090$

$+$

Deblt

Creditnt$],[$Accounts pavable$]],,$$$21,000$