the following unadjusted trial balance is for Ace Construction Company at its June 30 current fiscal year-end. The credit balance of the V. Ace, Capital account was $54,400 on June 30 of the prior year, and the owner invested $30,000 cash during the current fiscal year. ACE CONSTRUCTION COMPANY Unadjusted Trial Balance June 30 Number Account Title Debit Credit 101 Cash $ 17,000 126 Supplies 8,500 128 Prepaid insurance 5,500 167 Equipment 155,960 168 Accumulated depreciationEquipment $ 25,000 201 Accounts payable 6,000 203 Interest payable 0 208 Rent payable 0 210 Wages payable 0 213 Property taxes payable 0 251 Long-term notes payable 24,000 301 V. Ace, Capital 84,400 302 V. Ace, Withdrawals 26,000 403 Construction revenue 148,000 612 Depreciation expenseEquipment 0 623 Wages expense 49,000 633 Interest expense 2,640 637 Insurance expense 0 640 Rent expense 13,000 652 Supplies expense 0 683 Property taxes expense 4,300 684 Repairs expense 2,300 690 Utilities expense 3,200 Totals $ 287,400 $ 287,400 Adjustments: Supplies available at the end of the current fiscal year total $3,060. Cost of expired insurance for the current fiscal year is $3,465. Annual depreciation on equipment is $8,100. June utilities expense of $550 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $550 amount owed must be recorded. Employees have earned $1,300 of accrued and unpaid wages at fiscal year-end. Rent expense incurred and not yet paid or recorded at fiscal year-end is $200. Additional property taxes of $600 have been assessed for this fiscal year but have not been paid or recorded at fiscal year-end. $240 of accrued interest for June has not yet been paid or recorded.