The unadjusted trial balance for Wilson Construction Co. as of June 30, 2019, the end of its fiscal year, is found on the trial balance tab. The June 30, 2018, credit balance of the ownerâs capital account was $53,000, and the owner invested $45,000 cash in the company during the 2019 fiscal year. Information for adjustments is as follows:
A) The supplies available at the end of fiscal year 2019 had a cost of $4,000.
B) The cost of expired insurance for the fiscal year is $3,100.
C) Annual depreciation on equipment is $30,600.
D) The June utilities expense of $800 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $800 amount owed needs to be recorded.
E) The companyâs employees have earned $5,400 of accrued and unpaid wages at fiscal year-end.
F) The rent expense incurred and not yet paid or recorded at fiscal year-end is $2,400.
G) Additional property taxes of $1,800 have been assessed for this fiscal year but have not been paid or recorded in the accounts.
H) The $600 accrued interest for June on the long-term notes payable has not yet been paid or recorded.
Required:
Prepare any necessary adjusting and closing entries for the current fiscal year.

He cheyenne hotel in big sky, montana, has accumulated records of the total electrical costs of the hotel and the number of occupancy-days over the last year. an occupancy-day represents a room rented out for one day. the hotel's business is highly seasonal, with peaks occurring during the ski season and in the summer. month occupancy- days electrical costs january 1,736 $ 4,127 february 1,904 $ 4,207 march 2,356 $ 5,083 april 960 $ 2,857 may 360 $ 1,871 june 744 $ 2,696 july 2,108 $ 4,670 august 2,406 $ 5,148 september 840 $ 2,691 october 124 $ 1,588 november 720 $ 2,454 december 1,364 $ 3,529 required: 1. using the high-low method, estimate the fixed cost of electricity per month and the variable cost of electricity per occupancy-day. (do not round your intermediate calculations. round your variable cost answer to 2 decimal places and fixed cost element answer to nearest whole dollar amount) 2. what other factors other than occupancy-days are likely to affect the variation in electrical costs from month to month? (you may select more than one answer. single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.) seasonal factors like winter or summer. systematic factors like guests, switching off fans and lights. number of days present in a month. fixed salary paid to hotel receptionist. income taxes paid on hotel income.