This unadjusted trial balance is for Challenger Construction at the end of its fiscal year, September 30, 2020. The beginning balance of the owners capital account was $46,000 and the owner invested another $25,000 cash in the company during the year. Prepare a 10-column work sheet for fiscal 2020, starting with the unadjusted trial balance and including these additional facts: a.The inventory of supplies at the end of the year had a cost of $3,200. b.The cost of expired insurance for the year is $8,400. c.Annual depreciation of the equipment is $17,600.d.The September utilities expense was not included in the trial balance because the bill arrived after it was prepared. Its $750 amount needs to be recorded.e.The companys employees have earned $4,200 of accrued wages.f.The interest expense of $120 for September has not yet been paid or recorded. Account NumberAccountUnadjusted Trial BalanceAdjustmentsAdjusted Trial BalanceIncome StatementDrCrDrCrDrCrDrCr