QNo.11 The trial balance of Cohen Construction Co. at June 30, 2003, follows COHEN CONSTRUCTION CO Trial Balance June 30, 20x3 Cash Rs. 21,200 Accounts receivable 37,820 Supplies 17,660 Prepaid insurance 2,300 Equipment 32,690 Accumulated depreciation-equipment Rs. 26,240 Building 42,890 Accumulated depreciation-building 10,500 Land 28,300 Accounts payable 22,690 Interest payable Wage payable Unearned service revenue Note payable, long-term Lynn Cohen, capital Lynn Cohen, withdrawals Service revenue 10,560 22,400 79,130 4,200 20,190 Depreciation expense-equipment Depreciation expense-building Wage expense 3,200 Insurance expense interest expense Utilities expense Advertising expense Supplies expense Total 1,110 340 Rs.191,710 Rs.191,710 Additional data at June 30, 20x3: Depreciation equipment, Rs.630; building, Rs.370. Accrued wage expense, Rs.240. k Supplies on hand, Rs.14,370 L Prepaid insurance expired during June, Rs.500. m. Accrued interest expense, Rs.180. n. Unearned service revenue earned during June, Rs.4,970. o. Accrued advertising expense, Rs. 100 (credit Accounts Payable). p. Accrued service revenue, Rs.1,100. Principles of Accounting Required al Prepare adjusting entries 53