Cash Accounts receivable Supplies Prepaid insurance Service trucks Accumulated depreciation Other assets Accounts payable Wages payable Income taxes payable Notes payable (3 years; 10% interest due each September 30) Common stock (4,000 shares outstanding) Additional paid-in capital Retained earnings Service revenue Wages expense Remaining expenses (not detailed; excludes income tax) Income tax expense Totals Debit 46,000 11,300 540 750 17,600 9,060 16, 200 33,170 134,620 Credit 9,500 2,320 11,000 1,906 17,154 4,300 88,440 134,620 Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $210 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $750. c. Depreciation expense for the current year, $3,900. d. Wages earned by employees not yet paid on December 31, $620. e. Three months of interest expense (for the note payable borrowed on October 1 of the current year) was incurred in the current year.

Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $210 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $750. c. Depreciation expense for the current year, $3,900. d. Wages earned by employees not yet paid on December 31,$620. e. Three months of interest expense (for the note payable borrowed on October 1 of the current year) was incurred in the current year. Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $210 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $750. c. Depreciation expense for the current year, $3,900. d. Wages earned by employees not yet paid on December 31,$620. e. Three months of interest expense (for the note payable borrowed on October 1 of the current year) was incurred in the current vear. Record the closing entry. Note: Enter debits before credits. Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $210 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $750. c. Depreciation expense for the current year, $3,900. d. Wages earned by employees not yet paid on December 31,$620. e. Three months of interest expense (for the note payable borrowed on October 1 of the current year) was incurred in the current year. Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $210 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $750. c. Depreciation expense for the current year, $3,900. d. Wages earned by employees not yet paid on December 31,$620. e. Three months of interest expense (for the note payable borrowed on October 1 of the current year) was incurred in the current vear. Record the closing entry. Note: Enter debits before credits