The following unadjusted trial balance is for Ace Construction Co. as of the end of its 2015 fiscal year. The June 30, 2014, credit balance of the owners capital account was $53,660, and the owner invested $35,000 cash in the company during the 2015 fiscal year.

The following unadjusted trial balance Is for Ace Construction Co. as of the end of its 2015 fiscal year. The June 30, 2014, credit balance of the owner's capital account was $53,660, and the owner Invested $35,000 cash In the company during the 2015 fiscal year ACE CONSTRUCTION CO Unadjusted Trial Balance June 30, 2015 Account Title Deblt Credit 101 Cash 126 Supplles 128 Prepald Insurance 167 Equipment 168 Accumulated depreclation-Equipment 201 Accounts payable 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 251 Long-term notes payable 301 V. Ace, Capital 302 V. Ace, Withdrawals 401 Construction fees earned 612 Depreclation expense-Equipment 623 Wages expense 633 Interest expense 637 Insurance expense 640 Rent expense 652 Supplles expense 683 Property taxes expense 684 Repalrs expense 690 Utilitles expense $ 18,500 9,900 7,200 132.000 $26,250 6,800 0 0 0 0 25,000 88,660 33,000 132,100 0 46,860 2,750 0 2,000 0 7,800 2,910 5,890 Totals $278,810 $278,810 Adjustments a. The supples avallable at the end of fiscal year 2015 had a cost of $3,300 b. The cost of explred insurance for the fiscal year is $3,800 c. Annual depreclation on equipment is $8,400. d. The June utiities expense of $650 is not included In the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $650 amount owed needs to be recorded e. The company's employees have earned $1,800 of accrued wages at fiscal year-end. f. The rent expense Incurred and not yet pald or recorded at fiscal year-end is $500 g. Additional property taxes of $1,000 have been assessed for this fliscal year but have not been pald or recorded In the accounts. the long-term note payable bears interest at 12% per year The unad lusted Interest Expense account h