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 $$52,000$ on June $30$ of the prior year, and the owner invested $$26,000$ cash during the current fiscal year.

ACE CONSTRUCTION COMPANY

Unadjusted Trial Balance

June $30$

Number Account Title Debit Credit

$101$ Cash $ $16,000$

$126$ Supplies $10,000$

$128$ Prepaid insurance $6,000$

$167$ Equipment $145,890$

$168$ Accumulated depreciation$$Equipment $ $27,000$

$201$ Accounts payable $5,200$

$203$ Interest payable $0$

$208$ Rent payable $0$

$210$ Wages payable $0$

$213$ Property taxes payable $0$

$251$ Long$-$term notes payable $21,000$

$301$ V$.$ Ace, Capital $78,000$

$302$ V$.$ Ace, Withdrawals $33,500$

$403$ Construction revenue $148,000$

$612$ Depreciation expense$$Equipment $0$

$623$ Wages expense $41,000$

$633$ Interest expense $2,310$

$637$ Insurance expense $0$

$640$ Rent expense $14,000$

$652$ Supplies expense $0$

$683$ Property taxes expense $4,500$

$684$ Repairs expense $2,500$

$690$ Utilities expense $3,500$

Totals $ $279,200$ $ $279,200$

Adjustments:

Supplies available at the end of the current fiscal year total $$3,600.$

Cost of expired insurance for the current fiscal year is $$3,780.$

Annual depreciation on equipment is $$8,200.$

June utilities expense of $$560$ is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $$560$ amount owed must be recorded.

Employees have earned $$1,900$ of accrued and unpaid wages at fiscal year$-$end.

Rent expense incurred and not yet paid or recorded at fiscal year$-$end is $$400.$

Additional property taxes of $$900$ have been assessed for this fiscal year but have not been paid or recorded at fiscal year$-$end.

$$210$ of accrued interest for June has not yet been paid or recorded. MAKE A ADJUSTING JOUNRAL ENTRY