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 $$50,400$ on June $30$ of the prior year, and the owner invested $$29,000$ cash during the current fiscal year.

a$.$ Supplies available at the end of the current fiscal year total $$3,240.$

b$.$ Cost of expired insurance for the current fiscal year is $$4,410.$

c$.$ Annual depreciation on equipment is $$8,800.$

d$.$ June utilities expense of $$520$ is not included in the unadjusted trial balance because the bill arrived after the trial balance was

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

h$.$ $$270$ of accrued interest for June has not yet been paid or recorded.

Required:

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 $30)$