Cl The unadjusted trial balance for Nguyen Construction Co. as of June 30, 2017, the end of its fiscal year, is found on the trial balance tab. The June 30, 2016, credit balance of the owner's capital account was $27,000, and the owner invested $55,000 cash in the company during the 2017 fiscal year Information for adjustments is as follows: a. The supplies available at the end of fiscal year 2017 had a cost of $3,800. b. The cost of expired insurance for the fiscal year is $2,900. c. Annual depreciation on equipment is $30,600 d. The June utilities expense of $1,300 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $1,300 amount owed needs to be recorded. e. The company's employees have earned $5,400 of accrued wages at fiscal year-end. f. The rent expense incurred and not yet paid or recorded at fiscal year-end is $1,400. g. Additional property taxes of $1,800 have been assessed for this fiscal year but have not been paid or recorded in the accounts. h. The long-term note payable bears interest at 12% per year. The unadjusted Interest Expense account equals the amount paid for the first 11 months of the 2017 fiscal year. The $350 accrued interest for June has not yet been paid or recorded. (The company is required to make a $7000 payment toward the note payable during the 2018 fiscal year.) GeneralTrial Balance Statement IncomeSt Owners Requirement Journal Balance Sheet Post Closing Equity Prepare the required adjusting entries and closing entries for Nguyen Construction Company. View transaction list Journal entry worksheet 12 The supplies available at the end of fiscal year 2017 had a cost of $3,800. Record the required adjusting entry, if any