The following unadjusted trial balance is for Adams Construction Co. as of the end of its 2009 fiscal year. The June 30, 2008, credit balance of the owners capital account was $52,660, and the owner invested $25,000 cash in the company during the 2009 fiscal year. ADAMS CONSTRUCTION CO. Unadjusted Trial Balance June 30, 2011 No. Account Title Debit Credit 101 Cash $ 17,500 126 Supplies 8,900 128 Prepaid insurance 6,200 167 Equipment 131,000 168 Accumulated depreciationEquipment $ 25,250 201 Accounts payable 5,800 203 Interest payable 0 208 Rent payable 0 210 Wages payable 0 213 Property taxes payable 0 251 Long-term notes payable 24,000 301 S. Adams, Capital 77,660 302 S. Adams, Withdrawals 30,000 401 Construction fees earned 134,000 612 Depreciation expenseEquipment 0 623 Wages expense 45,860 633 Interest expense 2,640 637 Insurance expense 0 640 Rent expense 13,200 652 Supplies expense 0 683 Property taxes expense 4,600 684 Repairs expense 2,810 690 Utilities expense 4,000 Totals $ 266,710 $ 266,710 Required: 1. Prepare a 10-column work sheet for fiscal year 2011, starting with the unadjusted trial balance and including adjustments based on these additional facts.(Leave no cells blank - be certain to enter "0"wherever required. Omit the "$"sign in your response.) a. The supplies available at the end of fiscal year 2011 had a cost of $3,200. b. The cost of expired insurance for the fiscal year is $3,900. c. Annual depreciation on equipment is $8,500. d. The June utilities expense of $550 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $550 amount owed needs to be recorded. e. The companys employees have earned $1,600 of accrued wages at fiscal year-end. f. The rent expense incurred and not yet paid or recorded at fiscal year-end is $200. g. Additional property taxes of $900 have been assessed for this fiscal year but have not been paid or recorded in the accounts. h. The long-term note payable bears interest at 12% per year. The unadjusted Interest Expense account equals the amount paid for the first 11 months of the 2011 fiscal year. The $240 accrued interest for June has not yet been paid or recorded. (The company is required to make a $5,000 payment toward the note payable during the 2012 fiscal year.)