The following unadjusted trial balance is for Ace Construction Company at its June 30 current fiscal year-end. The credit balance of the Retained Earnings account was $27,000 on June 30 of the prior year. ACE CONSTRUCTION COMPANY Unadjusted Trial Balance June 30 Number 101 Account Title Cash Debit $ 15,000 Credit 126 Supplies 9,000 128 167 168 201 Prepaid insurance Equipment Accumulated depreciation-Equipment Accounts payable 7,000 131,130 $ 26,000 5,200 203 Interest payable 0 208 Rent payable 0 210 Wages payable 0 213 251 Property taxes payable Long-term notes payable 0 27,000 307 Common stock 50,500 318 Retained earnings 27,000 319 Dividends 31,000 403 Construction revenue 134,000 612 Depreciation expense-Equipment 0 623 Wages expense 49,000 633 Interest expense 2,970 637 Insurance expense 0 640 Rent expense 14,000 652 Supplies expense 0 683 Property taxes expense 4,400 684 Repairs expense 2,400 690 Utilities expense 3,800 Totals Adjustments: $ 269,700 $ 269,700 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 $8,900. d. June utilities expense of $550 is not included in the unadjusted trial balance because the bill arrived after the trial balance was