Prepare the required adjusting entries and closing entries for Collins Construction Company

The following unactusied tribl balance tor Conins Construction Como.rry 30 curem fiscal year-end. The Credit balance ofthe Retained account was S106DOO on June ptW Informetlm Wows: Susp'ies ovei18b'e Bt end o' the current r b. Cost of epired insurance for the current year is 53.200 c. Annual depreciation equipment S27.600 d. June utilities empense o' $1,050 not inc'L&d in the unusted trial balance the arrived after the trial balance was prepared. The S IDSO mved muq be recorded. e. Empovees nave earned $4E50 0' accrued and unpaid wages at yearend t ReM esperv.e incurred yet p'id ot at year-etui is SZ2CO g. Addition" voperty tBres of St5SO hve been ssessed for this fiscal year but have not been paid or recorded at year-end. h. SSSO accrued interest 'or June has not yet been paid recorde& Chong and Journal entry worksheet the