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: Supplies available at the end of the current fiscal year total $3,800. Cost of expired insurance for the current fiscal year is $2,900. Annual depreciation on equipment is $32,400. 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. Employees have earned $5,850 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 $1,950 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. General Journal tab - Prepare any necessary adjusting and closing entries for the current fiscal year. General Ledger tab - Each journal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted, adjusted, or post-closing balances. Trial Balance tab - You may view the unadjusted, adjusted, or post-closing trial balances by choosing from the dropdown box below. Your choice will determine the reported values on the financial statement tabs. Income Statement tab - Use the drop-downs to select the accounts properly included on the income statement. The unadjusted, adjusted or post-closing balances will appear for each account, based on your selection. Statement of Retained Earnings tab - The unadjusted, adjusted or post-closing balances will appear for each account, based on your selection. Balance Sheet tab - Use the drop-downs to select the accounts properly included on the balance sheet. The unadjusted, adjusted or post-closing balances will appear for each account, based on your selection. Post-Closing tab - Use the drop-downs to indicate whether each account is included on the post-closing trial balance.