ACE CONSTRUCTION CO. Work Sheet For Year Ended June 30, 2015 Unadjusted Adjusted Trial Balance No. Balance Account Title Adjustments Trial Balance Statement Dr. Cr. Dr Cr. Dr. Cr. 101 Cash 126 Supplies 18,500 9,900 Cr. 18,500 128 Prepaid insurance. 7,200 18,500 (a) 6,600 3,300 167 Equipment 132,000 168 Accumulated depreciation (b) 3800 3400 132,000 132,000 201 Accounts payable (c) 8,400 34,650 34,650 203 Interest payable (d) 650 7,450 7A50 208 Rent payable. 210 Wages payable 213 Property taxes payable. 1,800 1,800 1,800 (g) 1,000 251 Long-term notes payable... 1,000 25,000 1,000 301 V. Ace, Capital 302 V. Ace, Withdrawals 33,000 25,000 88,660 88,660 401 Construction fees eamed... 33,000 132,100 612 Depreciation expense- 132,100 132,100 (c) 8400 8,400 623 Wages expense 46,860 (e) 1,800 633 Interest expense--................ 2,750 3,000 637 Insurance expense (b) 3,800 3,800 3,800 640 Rent expense......... 12,000 12,500 12,500 (a) 6,600 6,600 683 Property taxes expense 7,800 (g) 1,000 684 Repairs expense. 690 Utilities 2,910 2,910 2,910 ls....................................... 2T8810 278810 291410 201410 101,210 132100 190200 159310 Totals................ 132100 12100 190 200 100 200