The following unadjusted trial balance is for Wilson Construction Company at its June 30 current fiscal year-end. The credit balance of the Retained Earings account was $98,000 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 $4,000. b. Cost of expired insurance for the current fiscal year is $3,100. c. Annual depreciation on equipment is $30,600. d. June 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 must be recorded. e. Employees have earned $5,400 of accrued and unpaid wages at fiscal year-end. f. Rent expense incurred and not yet paid or recorded at fiscal year-end is $2.400. g. Additional property taxes of $1,800 have been assessed for this fiscal year but have not been paid or recorded at fiscal year-end. h. $600 accrued interest for June has not yet been paid or recorded. Requirement General Journal General Ledger Trial Balance Income Statement St of Retained Earnings Balance Sheet Post Closing Prepare the required adjusting entries and closing entries for Wilson Construction Company. View transaction list Journal entry worksheet 9 10 11 12