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 $$58,200$ on June $30$ of the prior year, and the owner invested $$24,000$ cash during the current fiscal year. Adjustments:

Supplies available at the end of the current fiscal year total $$2,700.$

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

Annual depreciation on equipment is $$8,600.$

June utilities expense of $$570$ is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $$570$ amount owed must be recorded.

Employees have earned $$1,400$ of accrued and unpaid wages at fiscal year$-$end.

Rent expense incurred and not yet paid or recorded at fiscal year$-$end is $$300.$

Additional property taxes of $$800$ have been assessed for this fiscal year but have not been paid or recorded at fiscal year$-$end.

$$270$ 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.

$2$a$.$ Prepare the adjusting entries $($all dated June $30).$

$2$b$.$ Prepare the closing entries $($all dated June $30).$

$3$a$.$ Prepare the income statement for the year ended June $30.$

$3$b$.$ Prepare the statement of owner's equity for the year ended June $30.$

$3$c$.$ Prepare the classified balance sheet at June $30$