Check my work Credit Debit $12,000 6,000 2,400 21,000 $ 1,000 1,080 Account Titles Cash Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation Accounts Payable Income Tax Payable Common Stock Retained Earnings Sales Revenue Salaries and Wages Expense Utilities Expense Rent Expense Depreciation Expense Income Tax Expense Totals 24,800 2,100 50,000 25,000 12,500 @ $78,900 $78,900 Other data not yet recorded at December 31: a. Rent expired during the year, $1,200. b. Depreciation expense for the year, $1,000. c. Utilities used and unpaid, $9,000. d. Income tax expense, $390. E4-15 Part 2 2. Prepare the adjusting journal entries required at December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Cum lax expense, $390. Check my work 4-15 Part 2 Prepare the adjusting journal entries required at December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet