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. Prepare the required adjusting entries and closing entries for Lewis Construction Company. Journal entry worksheet Supplies available at the end of the current fiscal year total $3,800. Record the required adjusting eotry, if any. Note: Enter debits before credits. General Ledger Account \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Cash } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Juno 30 & & & 71,400 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Supplies } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 11,400 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Prepaid insurance } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 8.700 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 182,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accumulated depreciation-Equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 64,800 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accounts payable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 9,300 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Long-term notes payable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 40,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Retained earnings } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 02,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Dividends } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 22,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Construction revenue } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 180,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Wages expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 54,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Interest expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline. & June 30 & & & 4,400 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Rent expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 17,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Property taxes expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 11,700 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Prepaid insurance } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 8.700 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 162,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accumulated depreciation - Equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 64,800 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accounts paryable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 9,300 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Long-term notes payable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 40,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Retained earnings } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 82,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Dividends } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & Juno 30 & & & 22,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Construction revenue } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 180,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Wages expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 54,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Interest expense } & A \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 4,400 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Rent expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 17,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Property taxes expense } \\ \hline No. & Date & Debit & Credit & Batance \\ \hline & June 30 & & & 11,700 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Repairs expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 3,900 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Utilities expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & June 30 & & & 9,000 \\ \hline \end{tabular} General Journal Trlal Balance Unadjusted LEWIS CONSTRUCTION COMPANY Trial Balance June 30,2023 \begin{tabular}{|c|c|c|c|c|} \hline \multirow[t]{2}{*}{ Account Title } & & \multicolumn{2}{|c|}{ Debit } & \multirow[t]{2}{*}{ Credit } \\ \hline & & $ & 71,400 & \\ \hline Supplies & & & 11,400 & \\ \hline Prepaid insurance & & & 8,700 & \\ \hline Equipment & & & 162,000 & \\ \hline Accumulated depreciation - Equipment & & & & 64,800 \\ \hline Accounts payablo & & & & 9,300 \\ \hline E Long-term notes payable & & & & 40,000 \\ \hline Retained eamings & & & & 82,000 \\ \hline Wividends & & & 22,000 & \\ \hline Q Construction revonue & & & & 180,000 \\ \hline Q Woges expense & & & 54,000 & \\ \hline EInterestexpense & & & 4,400 & \\ \hline ERentexpense &.+ & & 17,600 & \\ \hline Property taxes expense & & & 11,700 & \\ \hline Repairs expense & & & 3,900 & \\ \hline Qutilities expense & & & 9,000 & \\ \hline Total & + & $ & 376,100$ & 376,100 \\ \hline \end{tabular} General Ledger Income statement a. Supplles 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 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 yea h. $400 accrued interest for June has not yet been paid or recorded. The unadjusted or adjusted balances will appear for each item, based on your selection. If post-closing is selected, only ending capital will be displayed. LEWIS CONSTRUCTION COMPANY whether the account is included on the post-closing trial balance, Based on your decisions, the post-ciosing trial balance will be created. Compare your results with the Trial Balance tab