The following unadjusted trial balance is for Ace construction Co. as of the end of its 2017 fiscal years the June 30, 2016, credit balance of the owners capital account was $53,660, and the owner invested $35,000 cash in the company during the 2017 fiscal year:

The following unadjusted trial balance is for Ace Construction Co. as of the end of its 2017 fiscal year. The June 30, 2016, credit balance of the owners capital account was $53,660, and the owner invested $35,000 cash in the company during the 2017 fiscal year. Unadjusted Trial Balance June 30, 2017 101 Cash 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 201 Accounts 9,980 7,200 132,e00 nt 6,800 ences201 208 Rent payable 218 Wages payable taxes payable 25,0e0 88,666 381 V. Ace, Capital 382 V. Ace, Withdrawals 481 Construction fees earned 612 Depreciation expense-Equipment 623 Wages expense 132,180 46,860 2,750 637 Insurance expense 648 Rent expense 652 Supplies expense 683 Property taxes expense 684 Repairs expense 690 utilities expense 12,009 7,800 2,910 5,890 Adjustments a. The supplies available at the end of fiscal year 2017 had a cost of $3,300. b. The cost of expired insurance for the fiscal year is $3,800 c. Annual depreciation on equipment is $8,400