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 $$53,300$ on June $30$ of the prior year, and the owner invested $$28,000$ cash during the current fiscal year.

Adjustments:

a$.$ Supplies available at the end of the current fiscal year total $$3,420.$

b$.$ Cost of expired insurance for the current fiscal year is $$3,150.$

c$.$ Annual depreciation on equipment is $$8,500.$

d$.$ June utilities expense of $$570$ is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $$570$ amount owed must be recorded.

e$.$ Employees have earned $$1,000$ of accrued and unpaid wages at fiscal year$-$end.

f$.$ Rent expense incurred and not yet paid or recorded at fiscal year$-$end is $$100.$