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 $54,300 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 Debit Credit 101 Cash $ 18,500 126 Supplies 9,000 128 Prepaid insurance 6,500 167 168 201 Equipment Accumulated depreciation-Equipment Accounts payable 142,410 $ 25,500 6,400 203 Interest payable 208 Rent payable 0 210 Mages payable 0 213 Property taxes payable 251 Long-term notes payable 301 V. Ace, Capital 29,000 75,300 302 V. Ace, Withdrawals 29,500 403 Construction revenue 138,000 612 Depreciation expense-Equipment 0 623 Wages expense 44,000 633 Interest expense 3,190 637 Insurance expense 0 640 Rent expense 11,000 652 Supplies expense 0 683 Property taxes expense 4,600 684 Repairs expense 2,200 690 Utilities expense 3,300 Totals $274,200 $274,200 Adjustments: