31 Adjustment data: 1. The amount of depreciation is $100. 2. Insurance expired $400. 3. Income tax expense was $200. It was unpaid at December 31. Journalize the adjusting entries resulting from the bank reconciliation and adjustment data. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31 Cash 31 Notes Receivable (To record electric funds transfer received) Accounts Receivable Cash (To record NSF check) (To record NSF check) Depreciation Expense 31 Accumulated Depreciation-Equipment (To record depreciation expense) Insurance Expense 31 Prepaid Insurance (To record insurance expense) Income Tax Expense Income Taxes Payable (To record income tax expense) Debit 2,100 600 100 400 200 Credit 2,100 600 * 100 400 200