This unadjusted trial balance is for Challenger Construction at the end of its fiscal year, September $30,2020.$ The beginning balance of the owner's capital account was $\backslash (\backslash$$ $53,000\backslash )$ and the owner invested another $\backslash (\backslash$$ $28,500\backslash )$ cash in the company during the year. Additional information: a$.$ The inventory of supplies at the end of the year had a cost of $\backslash (\backslash$$ $3,550\backslash ).$ b$.$ The cost of expired insurance for the year is $\backslash (\backslash$$ $9,135\backslash ).$ c$.$ Annual depreciation of the equipment is $\backslash (\backslash$$ $18,300\backslash ).$ d$.$ The September utilities expense was not included in the trial balance because the bill arrived after it was prepared. Its $\backslash (\backslash$$ $820\backslash )$ amount needs to be recorded. e$.$ The company's employees have earned $\backslash (\backslash$$ $4,900\backslash )$ of accrued wages. f$.$ The interest expense of $\backslash (\backslash$$ $130\backslash )$ for September has not yet been paid or recorded. $/$r$/$n Required: $1.$ Prepare a $10-$column work sheet for fiscal $2020,$ startinq with the unadiusted trial balance and including the above additional facts: $/$r$/$n $2.$ Use the work sheet to prepare the adjusting and closing entries. Journal entry worksheet Note: Enter debits before credits. $/$r$/$n $3-$a$.$ Prepare an Income statement for the year September $30,2020./$r$/$n $3-$b$.$ Prepare a statement of changes Inequity for the year September $30,2020./$r$/$n