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 $53,100 on June 30 of the prior year, and the owner invested $24,000 cash during the current fiscal year. ACE CONSTRUCTION COMPANY Unadjusted Trial Balance June 30 Number 101 Account Title Cash Debit $ 16,500 Credit 126 Supplies 8,500 128 167 168 201 Prepaid insurance Equipment Accumulated depreciation-Equipment Accounts payable 203 Interest payable 6,500 140,670 $ 25,000 5,800 0 208 Rent payable 210 Wages payable 213 Property taxes payable. 251 Long-term notes payable 23,000 301 V. Ace, Capital 77,100 302 V. Ace, Withdrawals 30,000 403 Construction revenue. 143,000 612 Depreciation expense-Equipment 623 Wages expense 45,000 633 Interest expense 2,530 637 Insurance expense 640 Rent expense 13,000 652 Supplies expense e 683 Property taxes expense 4,600 684 Repairs expense 2,500 690 Utilities expense 4,100 Totals $ 273,900 $ 273,900 Adjustments: a. Supplies available at the end of the current fiscal year total $3,060. b. Cost of expired insurance for the current fiscal year is $4,095. c. Annual depreciation on equipment is $8,700. d. June utilities expense of $510 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $510 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 $100