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 $58,500 on June 30 of the prior year, and the owner invested $28,000 cash during the current fiscal year. ACE CONSTRUCTION COMPANY Unadjusted Trial Balance June 30 Wumber Account Title Debit Credit 101 Cash $19,500 126 Supplies 7,500 128 Prepaid insurance 7,000 167 Equipment 153,610 168 Accumulated depreciation-Equipment 201 Accounts payable $24,500 6,200 203 Interest payable 0 200 Rent payable 0 210 Wages payable 0 213 Property taxes payable 0 251 Long-term notes payable 29,000 301 V. Ace, Capital 86,500 302 V. Ace, Withdrawals 26,000 403 Construction revenue 145,000 612 Depreciation expense-Equipment 0 623 Wages expense 49,000 633 Interest expense 3,190 637 Insurance expense 0 640 Rent expense 14,000 652 Supplies expense 0 683 Property taxes expense 4,800 684 Repairs expense 3,000 690 Utilities expense 3,600 Totals $291,200 $ 291,200