Roman Company was established a few years ago. The company operates all over the beautiful Pacific Northwest. Roman Company has just completed its current accounting period for the year. Roman Company has provided the following unadjusted trial balance at its June $30$ current fiscal year$-$end. The credit balance of the T$.$ Roman, Capital account was $$55,800$ on June $30$ of the prior year, and the owner invested $$28,000$ cash during the current fiscal year.

$\backslash$table$[[,\backslash$table$[[$ROMAN COMPANY$],[$Account Title$],[$Unadjusted Trial Balance$],[$June $30]],$Debit,,Credit$],[\backslash$table$[[$Number$],[101]],\backslash$table$[[$Account Title$],[$Cash$]],$$$17,500,,$Creusk$],[126,$Supplies,$8,500,,],[128,$Prepaid insurance,$5,000,,],[167,$Equipment,$158,120,,],[168,$Accumulated depreciation$-$Equipment,,,$29,000],[201,$Accounts payable,,,$5,000],[203,$Interest payable,,,$0],[208,$Rent payable,,,$0],[210,$Wages payable,,,$0],[213,$Property taxes payable,,,$0],[251,$Long$-$term notes payable,,,$28,000],[301,$T$.$ Roman, Capital,,,$83,800],[302,$T$.$ Roman, withdrawals,$30,500,,],[403,$Construction revenue,,,$142,000],[612,$Depreciation expense$-$Equipment,$0,,],[623,$Wages expense,$43,000,,],[633,$Interest expense,$3,080,,],[637,$Insurance expense,$0,,],[640,$Rent expense,$11,000,,],[652,$Supplies expense,$0,,],[683,$Property taxes expense,$4,600,,],[684,$Repairs expense,$2,900,,],[690,$Utilities expense,$3,600,,],[$Totals$,$$$287,800,$$$,287,800]]$

Adjustments:

a$.$ A physical count shows that supplies available at the end of the current fiscal year total $$3,060.$

b$.$ The cost of expired insurance for the current fiscal year is $$3,150.$

c$.$ Annual depreciation on equipment is $$8,100.$

d$.$ June utilities expense of $$540$ is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $$540$ amount owed must be recorded.

e$.$ Employees have earned $$2,000$ of accrued and unpaid wages at fiscal year$-$end.

f$.$ Rent expense incurred and not yet paid or recorded at fiscal year$-$end is $$400.$

g$.$ Additional property taxes of $$800$ have been assessed for this fiscal year but have not been paid or recorded at fiscal year$-$end.

h$.$ $$280$ of accrued interest for June has not yet been pald or recorded.

Required:

A$.$ Prepare the income statement for the year ended June $30.$

B$.$ Prepare the statement of owner's equity for the year ended June $30.$

C$.$ Prepare the classified balance sheet at June $30.$

Complete this question by entering your answers in the tabs below.

Require $(3$A ${?}^3$ Required $3$B Required $3$C

Prepare the income statement for the year ended June $30.$