just 1,2, 3 required

Required: 1. Prepare a 10-column work sheet for the current fiscal year, starting with the unadjusted trial balance and including adjustments using the above additional information. (net income will = $51,130) Prepare the adjusting entries using the general journal provided with this assignment. Prepare the closing entries using the general journal provided with this assignment. 2. 3. Numbe r 101 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 201 203 208 210 213 251 301 302 403 612 623 633 637 640 652 Account Title Cash SMS CONSTRUCTION COMPANY Unadjusted Trial Balance June 30 Accounts payable Interest payable Rent payable Wages payable Property taxes payable Long-term notes payable S. Smith, Capital S. Smith, Withdrawals Construction revenue Depreciation expense-Equipment Wages expense Interest expense Insurance expense Rent expense Supplies expense Debit $ 18,000 10,000 7,000 140,550 33,000 0 41,000 2,750 0 11,000 0 Credit $ 25,500 5,600 0 0 0 0 25,000 78,100 139,000 683 Property taxes expense 684 Repairs expense 690 Utilities expense Totals Adjustments: 4,400 2,500 3,000 $ 273,200 $ 273,200 a. Supplies available at the end of the current fiscal year total $3,600. b. Cost of expired insurance for the current fiscal year is $4,410. c. Annual depreciation on equipment is $8,600. d. June utilities expense of $560 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $560 amount owed must be recorded. e. Employees have earned $1,600 of accrued and unpaid wages at fiscal year-end. f. Rent expense incurred and not yet paid or recorded at fiscal year-end is $400. g. Additional property taxes of $1,000 have been assessed for this fiscal year but have not been paid or recorded at fiscal year-end. h. $250 of accrued interest for June has not yet been paid or recorded