The following unadjusted trial balance is for Power Demolition Company as of the end of its April 30, 2019. fiscal year. The April 30, 2018, credit balance of the owner's capital account was $46,900, and the owner invested $40,000 cash in the company during the 2019 fiscal year. Credit Debit $7000 16.000 12.600 200,000 Unadjusted Trial Balance April 30, 2019 No. Account Title 101 Cash 126 Supplies 128 Prepaid Insurance 167 Equipment 158 Accumulated depreciation Equipment 201 Accounts payable 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 251 Long-term notes payable 301 . Bonn, Capital 302 . Bonn, Withdrawals 401 Demolition fees earned 612 Depreciation expense-Equipment 623) Wages expense 633 Interest expense 637 Insurance expense 640) Rent expense 652 Supplies expense 683 Property taxes expense 684 Repairs expense 690 Utilities expense Totals $ 14,000 6800 0 0 0 0 30,000 86.900 12.000 187,000 0 41,400 3.300 0 13.200 0 9700 4700 4.800 $324 700 $324,700 Required balance and including adjustments based on these additional facts. , starting with the unadjusted trial a. The supplies available at the end of fiscal year 2019 had a cost of $7.900. b. The cost of expired insurance for the fiscal year is $10,600. c. Annual depreciation on equipment is $7,000. d. The April utilities expense of $800 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $800 amount owed needs to be recorded. e. The company's employees have earned $2,000 of accrued and unpaid wages at fiscal year-end. t. The rent expense incurred and not yet paid or recorded at fiscal year-end is $3,000. g. Additional property taxes of $550 have been assessed for this fiscal year but have not been paid or recorded in the accounts. h. The $300 accrued interest for April on the long-term notes payable has not yet been paid or recorded. Using information from the completed 10-column work sheet in part 1. journalize the adjusting entries and the closing entries. 3. Prepare the income statement and the statement of owner's equity for the year ended April 30 and the classified balance sheet at April 30, 2019