SMS CONSTRUCTION COMPANY Unadjusted Trial Balance June 30 Numbe r Account Title Debit Credit 101 Cash $18,000 126 Supplies 10,000 128 Prepaid insurance 7,000 167 Equipment 140,550 168 Accumulated depreciation-Equipment $ 25,500 201 Accounts payable 5,600 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 251 Long-term notes payable 301 S. Smith, Capital 302 S. Smith, Withdrawals 403 Construction revenue 612 Depreciation expense-Equipment 623 Wages expense 633 Interest expense 637 Insurance expense 640 Rent expense 652 Supplies expense 0 25,000 78,100 33,000 139,000 0 41,000 2,750 0 11,000 0