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 $58,100 on June 30 of the prior year, and the owner invested $30,000 cash during the current fiscal year. Adjustments: a. Supplies available at the end of the current fiscal year total $2,880. b. Cost of expired insurance for the current fiscal year is $4,410. c. Annual depreciation on equipment is $8,700. d. June utilities expense of $520 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $520 amount owed must be recorded. e. Employees have earned $1,900 of accrued and unpaid wages at fiscal year-end. f. Rent expense incurred and not yet paid or recorded at fiscal year-end is $200. g. Additional property taxes of $600 have been assessed for this fiscal year but have not been paid or recorded at fiscal year-end. h. $290 of accrued interest for June has not yet been paid or recorded. Journal entry worksheet Record the required adjusting entry, if any. Supplies available at the end of the current fiscal year total $2,880. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the revenue account(s). Note: Enter debits before credits. Prepare the income statement for the year ended June 30 . ACE CONSTRUCTION COMPANY Income Statement For Year Ended June 30 Revenues: Prepare the statement of owner's equity for the year ended June 30