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 $52,000 and the owner invested another $28,000 cash in the company during the year. Challenger Construction Unadjusted Trial Balance September 30, 2020 Account Unadjusted Trial Balance Dr. Cr. No. 101 Cash 126 Supplies 128 $ 22,600 17,800 Prepaid insurance 149 Land not currently used in operations 167 Equipment 168 Accumulated depreciation, Equipment 191 Copyright 201 Accounts payable 203 Interest payable 210 Mages payable 251 Long-term notes payable 10,320 56,000 109,000 $ 41,100 6,600 8,700 0 56,000 301 Chris Challenger, capital 80,000 302 Chris Challenger, withdrawals 71,000 401 Construction revenue 256,340 612 Depreciation expense, equipment 623 Wages expense 96,600 633 Interest expense 1,200 637 640 Rent expense Insurance expense 652 Supplies expense 27,000 683 Business taxes expense 10,000 684 Repairs expense 690 Utilities expense Intole 5,620 8,400 449 148 5443 149 Additional information: a. The inventory of supplies at the end of the year had a cost of $3,500 b. The cost of expired insurance for the year is $9,030. c. Annual depreciation of the equipment is $18,200. d. The September utilities expense was not included in the trial balance because the bill arrived after it was prepared. Its $810 amount needs to be recorded. e. The company's employees have earned $4,800 of accrued wages. f. The interest expense of $120 for September has not yet been paid or recorded Submit For Year Ended September 30, 2020 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balan Statement No Account 101 Cash Debi $ 22,600 Credit Debib Credit Debit Credit Debit Credit Debit 126 Supplies 17,800 128 Prepaid insurance 10,320 149 Land not currently used in operation 56,000 167 Equipment 109,000 168 Accum depreciation equipment $ 41.100 191 Copyright 6.600 201 Accounts payable 8,700 203 Interest payable 210 Wages payable 251 Long-term notes payable 56,000 301 Chris Challenger, capital 80,000 302 Chris Challenger, withdrawals 71,000 401 Construction revenue 256,340 612 Depreciation expense, equipment 623 Wages expense 96.600 633 Interest expense 1,200 637 Insurance expense 640 Rent expense 27,000 Help Save & Exit Submit 8.700 201 Accounts payable 203 Interest payable 210 Wages payable 251 Long-term notes payable 56,000 301 Chris Challenger, capital 80,000 302 Chris Challenger, withdrawals 71,000 401 Construction revenue 256,340) 612 Depreciation expense, equipment 623 Wages expense 96,600 633 Interest expense 1,200 637 Insurance expense 640 Rent expense 27,000 652 Supplies expense 683 Business taxes expense 684 Repairs expense 690 Utilities expense Totals Totals 10.000 5,620 8,400 S 442,140 S 442,140 $ 05 0 S 0 $ 0 $ 0 $ 0 $ $ 05 05 Journal entry worksheet