Shared by others Adobe Scan Mar FOR We begining oarance of the owners capataca another $25,000 cash in the company during the year. wit Challenger Construction Trial Balance.xls 4 Challenger Construction Unadjusted Trial Balance September 30, 2014 Unadjusted Trial Balance 5 6 No. Account 7 101 Cash Dr. Cr. $ 22,000 8 126 Supplies 17,200 9 128 Prepaid insurance 9,600 operations 10 149 Land not currently used in 11 167 Equipment 12 168 Accumulated depreciation, Equipment 13 191 Copyright 14 201 Accounts payable 15 203 Interest payable 50,000 106,000 $ 40,500 6,000 8,100 0 16 210 Wages payable -0- 17 251 Long-term notes payable 50,000 18 301 Chris Challenger, capital 71,000 19 302 Chris Challenger, withdrawals 68,000 20 401 Construction fees earned 255,620 21 612 Depreciation expense, equipment 22 623 Wages expense 96,000 23 633 Interest expense 1,200 24 637 Insurance expense -0. 25 640 Rent expense 26,400 26 652 Supplies expense -0- 27 683 Business taxes expense 10,000 28 684 Repairs expense 5,020 29 690 Utilities expense 7,800 30 Totals $425,220 $425,220 Sign in Required 1. Prepare a 10-column work sheet for fiscal 2014, starting with the unadjusted trial balan cluding these additional facts: The inventory of supplies at the end of the year had a cost of $3,200. b. The cost of expired insurance for the year is $8,400. c. Annual depreciation of the equipment is $17,600. d. The September utilities expense was not included in the trial balance because the after it was prepared. Its $750 amount needs to be recorded. e. The company's employees have earned $4,200 of accrued wages. f. The interest expense of $120 for September has not yet been paid or recorded. EL 09:29