The following unadjusted trial balance is for Sanchez 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 $$30,000.$

d$.$ June utilities expense of $$1,300$ is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $$1,300$ amount owed must be recorded.

e$.$ Employees have earned $$5,250$ of accrued and unpaid wages at fiscal year$-$end.

f$.$ Rent expense incurred and not yet paid or recorded at fiscal year$-$end is $$2,600.$

g$.$ Additional property taxes of $$1,750$ have been assessed for this fiscal year but have not been paid or recorded at fiscal year$-$end.

h$.$ $$650$ accrued interest for June has not yet been paid or recorded.

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