Number Account Title 101 Cash 126 Supplies ACE CONSTRUCTION COMPANY Unadjusted Trial Balance June 30 Debit $ 18,000 9,500 Credit 128 Prepaid insurance 167 168 201 Equipment Accumulated depreciation-Equipment Accounts payable 203 Interest payable. 208 Rent payable 6,000 133,340 $ 25,000 5,800 0 210 213 251 301 302 Wages payable Property taxes payable Long-term notes payable V. Ace, Capital 26,000 80,000 V. Ace, Withdrawals 33,500 403 Construction revenue 138,000 612 Depreciation expense-Equipment 0 623 Wages expense 50,000 633 Interest expense 2,860 637 Insurance expense 640 Rent expense 11,000 652 Supplies expense 683 Property taxes expense 4,400 684 Repairs expense 2,600 690 Utilities expense 3,600 Totals $ 274,800 $ 274,800 Adjustments: a. Supplies available at the end of the current fiscal year total $3,420. b. Cost of expired insurance for the current fiscal year is $3,780. c. Annual depreciation on equipment is $9,000. d. June utilities expense of $520 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $520 amount owed must be recorded. e. Employees have earned $2,000 of accrued and unpaid wages at fiscal year-end. f. Rent expense incurred and not yet paid or recorded at fiscal year-end is $100. 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. $260 of accrued interest for June has not yet been paid or recorded. Required: 1. 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. 2a. Prepare the adjusting entries (all dated June 30). 2b. Prepare the closing entries (all dated June 30). 3a. Prepare the income statement for the year ended June 30. 3b. Prepare the statement of owner's equity for the year ended June 30. 3c. Prepare the classified balance sheet at June 30