The following unadjusted trial balance is for Walker Construction Company at its June $30$ current fiscal year$-$end. The credit balance of the Retained Earnings account was $$90,000$ 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 $$3,900.$

b$.$ Cost of expired insurance for the current fiscal year is $$3,000.$

c$.$ Annual depreciation on equipment is $$30,000.$

d$.$ June utilities expense of $$750$ is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $$750$ 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 $$2,200.$

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$.$ $$550$ accrued interest for June has not yet been paid or recorded.

$\backslash$table$[[$Requirement$,\backslash$table$[[$General$],[$Journal$]],\backslash$table$[[$General$],[$Ledger$]],$Trial Balance,$\backslash$table$[[$Income$],[$Statement$]],\backslash$table$[[$St of Retained$],[$Earnings$]],$Balance Sheet,Post$]]$

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