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Presented below is the unadjusted trial balance Webster Demolition Company as of June 30, 2011, the end of its fiscal year. The beginning balance of the owner's capital account was $18,450 and the owner invested another $15 000 cash in the company during the year. Credit Debit 4500 9000 7300 70000 5000 8000 0 45000 33450 Account Cash Supplies Prepaid Insurance Equipment Accumulated depreciation, equipment Accounts Payable Interest Payable Wages Payable Long-term notes payable Rusty Webster, capital Rusty Webster, withdrawals Demolition fees earned Depreciation expense, equipment Wages expense Interest expense Insurance expense Rent expense Supplies expense Business taxes expense Repairs expense Utilities expense Totals 2000 68500 25700 1100 O 24400 0 4200 3350 8400 159950 159950 Required 1 Dranaren im haet for n11etartinrith herinector trial halanan Utilities expense Totals 8400 159950 159950 Required 1. Prepare a 10-column work sheet for 2011, starting with the unadjusted trial balance and including these additional facts. a. The inventory of supplies at the end of the year had a cost of $4050. b. The cost of expired insurance for the year is $5750 c. Annual depreciation on the equipment is $9000 d. The June utilities expense $350 was not included in the trial balance because the bill arrived after it was prepared. The $350 amount owed needs to be recorded. e. The company's employees have earned $1100 of accrued wages f. Interest of $100 for June has not yet been paid or recorded. In addition, the company is required to make a $2000 payment on the note on August 30, 2011. 2. Use the work sheet to journalize the adjusting and closing entries 3. Prepare an income statement, a statement of changes in equity, and a classified balance sheet. D Focus