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The following unadjusted trial balance is for Duerr Construction Company at its June 30 current fiscal year-end. The credit balance of the Retained Earnings account was $114,000 on June 30 of the prior year. Information for adjustments is as follows: a. Supplies available at the end of the current fiscal year total $3,400. b. Cost of expired insurance for the current fiscal year is $2,500. c. Annual depreciation on equipment is $28,200. d. June utilities expense of $1,100 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $1,100 amount owed must be recorded e. Employees have carned $4,800 of accrued and unpaid wages at fiscal year-end. t. Rent expense incurred and not yet paid or recorded at fiscal year-end is $2,400. 9. Additional property taxes of $1,600 have been assessed for this fiscal year but have not been paid or recorded at fiscal year-end. h. $600 accrued interest for June has not yet been paid or recorded. Prepare the required adfusting entries and closing entries for Duerr Construction Company. On April 1, Lindsey Martin created a new travel agency, Martin Travel. The following transactions occurred during the company's first month. Apri1:2 Martin invented $41,000 eash and conputer equiponnt worth $13,200 in the conpany in exchange for ita conmon stock. April 3 the company rented furnished offlce space by paying $2,100 cash for the first nonth's (Apri1) reat. April \& The company purchased $1, to0 of office supplien for canh. April 10 the company pald $2,530 cakh for a 12 -nonth inaurance policy. Coyerage begins on Aprit11. pirit 14 The conpany paid $1,960 canh for two weeks" nalaries earned by enployees. perti 24 The company collected $14,000 canh for cormisaions revenue. Aptil in The company pald $1,960 cash for two veeks" salaries earned by enployees. ppril 29 The company paid $550 casb for ninor repair a to conputer equipanent. peril 30 The company paid $5s0 eanh for this month's telephone bill. April jo the coepany paid $2,000 canh in dividende. Information for month-end adjustments follows: a. Prepald insurance of $160 expired this month. b. At the end of the month, $750 of office supplies are still avallabie. c. This month's depreciation on computer equipment is $220. d. Employees eamed $784 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,760 of commissions revenue that is not yet recorded at month-end