The following unadjusted trial balance is for Perez Construction Company at its June $30$ current fiscal year$-$end. The credit balance of

the Retained Earnings account was $$114,000$ 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 $$3,400.$

b$.$ Cost of expired insurance for the current fiscal year is $$2,500.$

c$.$ Annual depreciation on equipment is $$31,800.$

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 $$5,700$ of accrued and unpaid wages at fiscal year$-$end.

f$.$ Rent expense incurred and not yet paid or recorded at fiscal year$-$end is $$2,800.$

g$.$ Additional property taxes of $$1,900$ have been assessed for this fiscal year but have not been paid or recorded at fiscal year$-$end.

h$.$ $$700$ accrued interest for June has ncy yet been paid or recorded.

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

Journal entry worksheet

Supplies available at the end of the current fiscal year total $$3,400.$ Record the

required adjusting entry, if any.