Question $6$ Part $1$ LO$21(15$ marks$)$

This unadjusted trial balance is for Challenger Construction at the end of its fiscal year, September $30,2020.$ The beginning balance of the owner's capital account was $$46,000$ and the owner invested another $$25,000$ cash in the company during the year.

$\backslash$table$[[,$hinent.,,Meres Ver,$],[,$F$18,(,t,,],[4.,,$A$,$B$,$c$],[1,,$Challenger Cor,nstruction,$],[2,,$Unadjusted Trila,al Balance,$],[3|||,,$September $36,0,2020,],[4,,3,$Una,Justed$],[5,,,$Thal,Jalance$],[6,$No$.,$Account,Dr$.,$cr$.],[7,101,$Cash,$$22,000,],[8,126,$Supplles,$17,200,],[9,128,$Prepaid insurance,$9,600,],[10,149,\backslash$table$[[$Land not currently used in$],[$operations$]],50,000,],[11,167,$Equipment,$106,000,],[12,168,\backslash$table$[[$Accumulated depreciation,$],[$Equipment$]],,$$$40,500$