Part 2: The following unadjusted trial balance is for Power and Demolition Company as of year-end for the April 30, 2015 fiscal year. The April 30, 2015 credit balance of the owner's equity account is $46,900, and the owner invested $40,000 cash in the company during 2015 NQ. Account Title Debit $7,000 $16,000 $12,600 $200,000 Credit 101 Cash 126 Supplies 128 Pre-paid insurance 167 Equipment 168 Accumulated depreciation- equipment 201 Accounts payable 251 Long-term notes payable 301 Bonn, equity 302 Bonn, withdrawals 401 Demolition fees earned 623 Wage expense 633 Interest expense 640 Rent expense 683 Property tax expense 684 Repairs expense 690 Utilities expense $14,000 $6,800 $30,000 $86,900 $12,000 $187,000 $41,400 $3,300 $13,200 $9,700 $4,700 $4,800 TOTALS $324,700 $324,700 Instructions: Journalize the following adjusting entries as of fiscal year-end April 30, 2015. Post the adjusting entries to an unadjusted trial balance and prepare the adjusted trial balance. Create financial statements. A. B. C