The following unadjusted trial balance is for Lewis Construction Company at its June 30 current fiscal year-end. The credit balance of the Retained Earnings account was $82,000 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 $3,800. b. Cost of expired insurance for the current fiscal year is $2,900. c. Annual depreciation on equipment is $32,400 d. June utilities expense of $900 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $900 amount owed must be recorded. e. Employees have earned $5,850 of accrued and unpaid wages at fiscal year-end. f. Rent expense incurred and not yet paid or recorded at fiscal year-end is $1,600. g. Additional property taxes of $1,950 have been assessed for this fiscal year but have not been paid or recorded at fiscal year-end. h. $400 accrued interest for June has not yet been paid or recorded. Requirement General Journal General Ledger Trial Balance Income Statement St of Retained Earnings Balance Sheet Post Closing