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 Dr. Cr. $ 23,000 18,200 10,800 60 000 111,000 $ 41,500 7,500 9 180 No. Account 101 Cash 126 Supplies 128 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 nates payable 301 Chris Challenger, capital 302 Chris Challenger, withdrawals 401 Construction revenue 612 Depreciation expense, equipment 623 Wages expense 633 Interest expense 632 Insurance expense 640 Rent expense 652 Supplies expense 683 Business taxes expensa 684 Repairs expense 690 Utilities expense Totals 60.000 86 000 73,000 257 920 97,000 1,300 27,400 0 11,000 6,020 3,000 $454 520 5454,520 $54, 528 60.000 36,000 73,000 257.920 ze Interest payable 210 Wages payable 251 Long-term notes payable 321 Chris Challenger, capital 302 Chris Challenger, withdrawals 401 Construction revenue 612 Depreciation expense, equipment 620 Wages expense 631 Interest expense 637 Insurance expense 640 Rent expense 652 Supplies expense 683 Business taxes expense 684 Repairs expense 690 Utilities expense Totals 97,000 1,300 27,400 11,000 6,020 8,800 $454,520 $454,520 Additional information a. The inventory of supplies at the end of the year had a cost of $3.700 b. The cost of expired insurance for the year is $9.450 c. Annual depreciation of the equipment is $18.600 d. The September utilities expense was not included in the trial balance because the bill arrived after it was prepared. Its $850 amount needs to be recorded e. The company's employees have earned $5,200 of accrued wages The interest expense of $130 for September has not yet been paid or recorded Required: 1. Prepare a 10-column work sheet for fiscal 2020, starting with the unadjusted trial balance and including the above additional facts