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 $52,900 on June 30 of the prior year, and the owner invested $22,000 cash during the current fiscal year. ACE CONSTRUCTION COMPANY Unadjusted Telal Balance June 30 Number Account Title 101 Cash 126 Supplies 10 130 Prepaid insurance 167 368 201 203 Equipment Accumulated depreciation-Equipment Accounts payable Interest payable Debit Credit $18,500 8,500 6,500 136,400 $ 22,500 6,600 200 Rent payable 210 Hages payable 215 Property taxes payable 251 Long-tere notes payable 30,000 V. Ace, Capital 74,900 302 V. Ace, Withdrawals 34,500 403 Construction revenue 142,000 612 Depreciation expense-Equipment 623 ages expense 40,000 633 Interest expense 3,300 637 Insurance expense 640 Hent expense 11,000 452 Supplies expense 643 Property taxes expense 404 Repairs expense Utilities expense 2,500 0 4,000 Totals 5276,000 $276,000 Adjustments 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 $8.600 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. Employees have earned $1,400 of accrued and unpaid wages at fiscal year-end Rent expense Incuried 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. $300 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