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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 $49,000 and the owner invested another $26,500 cash in the company during the year Challenger Construction Unadjusted Trial Balance September 30, 2020 No Account 201 Cash 126 Supplies 128 Prepaid insurance 149 Land not currently used in operations 167 Equipment 168 Accumulated depreciation Equipment 191 Copyright 201 Accounts payable 203 Interest payable 210 Wages payable 251 Long-term notes payable 301 Chris Challenger, capital 302 Chris Challenger, withdrawals 401 Construction revenue 612 Depreciation expense, equipment 623 Wages expense Tnterest arence Unadjusted Trial Balance Dr. Cr. $ 22,300 17,500 9,960 53,00 107,500 $ 40, see 6,300 8,400 B 53, ce 75,500 69,500 255,980 96,300 1AA RE