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 $59,600 on June 30 of the prior year, and the owner invested $21,000 cash during the current fiscal year. ACE CONSTRUCTION COMPANY Unadjusted Trial Balance June 30 Number Account Title 101 Cash 126 Supplies 128 Prepaid insurance 167 168 Equipment Accumulated depreciation-Equipment 201 Accounts payable Debit $ 16,000 8,000 5,000 Credit 141,530 $ 25,000 5,400 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 251 Long-term notes payable 27,000 301 V. Ace, Capital 80,600 302 V. Ace, withdrawals 25,500 403 Construction revenue 135,000 612 Depreciation expense-Equipment 623 Wages expense 48,000 633 Interest expense 2,970 637 Insurance expense. e 640 Rent expense 15,000 652 Supplies expense 683 Property taxes expense 4,500 684 Repairs expense 3,000 690 Utilities expense 3,500 Totals $ 273,000 $273,000 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 $3,150. c. Annual depreciation on equipment is $8,200. d. June utilities expense of $540 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $540 amount owed must be recorded. e. Employees have earned $1,800 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 $700 have been assessed for this fiscal year but have not been paid or recorded at fiscal year-end. h. $270 of accrued interest for June has not yet been paid or recorded. Required: 1. Prepare a 10-column work sheet for the current fiscal year, starting with the unadjusted trial balance and including adjustments using the above additional information.