The following unadjusted trial balance is for Adams Construction Company at its June $30$ current fiscal year$-$end. The credit balance of the Retained Earnings account was $$74,000$ on June $30$ of the prior year.

Information for adjustments is as follows:

Supplies available at the end of the current fiscal year total $$3,700.$

Cost of expired insurance for the current fiscal year is $$2,800.$

Annual depreciation on equipment is $$27,000.$

June utilities expense of $$1,050$ is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $$1,050$ amount owed must be recorded.

Employees have earned $$4,500$ of accrued and unpaid wages at fiscal year$-$end.

Rent expense incurred and not yet paid or recorded at fiscal year$-$end is $$1,600.$

Additional property taxes of $$1,500$ have been assessed for this fiscal year but have not been paid or recorded at fiscal year$-$end.

$$400$ accrued interest for June has not yet been paid or recorded.

Prepare the required adjusting entries and closing entries for Adams Construction Company.