Given Data:
This unadjusted trial balance and adjusting entries are for Challenger Construction at the end of its fiscal year, September 30, 2017. The beginning balance of the owner's capital account was $52,000 and the owner invested another $40,000 cash in the company during the year.
Required: Complete the 10-column work sheet for fiscal 2017, starting with the Adjusted Trial Balance.

Adjustment Balance Sheet Account Adjusted Trial Balance Debit Credit Income Statement Debit Credit Debit Credit Debit Credit Unadjusted Trial Balance Debit Credit 35,000 14,300 12,500 65,000 337,500 48,600 12,000 10,850 9,500 2,500 3,800 24,100 1,260 5,000 65,000 100,000 35,000 Cash Supplies Prepaid Insurance Land not currently used in op Equipment Accum. dep. - equipment Copyright Accounts payable nterest payable Vages payable ong-term notes payable Chris Challenger, capital Chris Challenger, withdrawals Construction revenue Deprec. Expense, equipment Vages expense nterest expense nsurance expense Rent expense Supplies expense Business taxes expense Repairs expense Utilities expense TOTALS PROFIT TOTALS 563,200 24,100 5,000 156,800 2,700 2,500 65,000 9.500 3,800 25,300 9,650 16,900 787,650 1,260 46,160 787,650 46,160