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 $56,000 and the owner invested another $30,000 cash in the company during the year. Challenger Construction Unadjusted Trial Balance September 30, 2020 Unadjusted Trial Balance No. 101 Cash 126 Supplies 128 Account 401 Prepaid insurance 149 Land not currently used in operations 167 Equipment 168 Accumulated depreciation, Equipment 191 Copyright 201 Accounts payable. 203 Interest payable 210 Wages payable 251 Long-term notes payable 301 Chris Challenger, capital 302 Chris Challenger, withdrawals Construction revenue Dr. $ 23,000 18,200 10,800 Cr. 60,000 111,000 $ 41,500 7,000 9,100 8 60,000 86,000 73,000 257,920 612 Depreciation expense, equipment e 623 Wages expense 97,000 633 Interest expense 1,300 637 Insurance expense 640 Rent expense 652 Supplies expense 683 Business taxes expense e 27,400 e 11,000