The following unadjusted trial balance is for Garcia Construction Company at its June 30 current fiscal year-end. The credit balance of the Retained Earnings account was $106,000 on June 30 of the prior year. Information for adjustments is as follows: a. Supplies available at the end of the current fiscal year total $4,100. b. Cost of expired insurance for the current fiscal year is $3,200. c. Annual depreciation on equipment is $31,200. d. June utilities expense of $850 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $850 amount owed must be recorded. e. Employees have earned $5,550 of accrued and unpaid wages at fiscal year-end. f. Rent expense incurred and not yet paid or recorded at fiscal year-end is $2,600. g. Additional property taxes of $1,850 have been assessed for this fiscal year but have not been paid or recorded at fiscal year-end. h. $650 accrued interest for June has not yet been paid or recorded.