accountant prepared the following unadjusted trial balance as of the end of the annual accounting period on December 31 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation Other assets SOUTH BEND REPAIR SERVICE COMPANY Unadjusted Trial Balance For the Year Ended December 31 Accounts payable Wages payable Income taxes payable Note payable (two years; 9% interest due each December 31) Common stock (2,500 shares outstanding all year) Additional paid-in capital Retained earnings Service revenue Wages expense Remaining expenses (not detailed; excludes income tax) Income tax expense Totals Debit Credit 21,000 8,400 2,700 2,300 28,400 13,400 6,500 3,900 6,400 440 17,100 8,760 55,000 26,600 9,100 105,000 105,000 Data not yet recorded at December 31 of the current year include: a. Depreciation expense for the current year, $4,400. b. Insurance expired during the current year, $1,150. c. Wages earned by employees but not yet paid on December 31 of the current year, $3,500. Activat d. The supplies count at the end of the current year reflected $1,500 in remaining supplies on hand to be used in the to Set next year