Check Tunstall, Inc., a small service company, keeps its records without the help of an accountant. After much effort, an outside accountant prepared the following unadjusted trial balance as of the end of the annual accounting period on December 31: Tunstall, Inc. Unadjusted Trial Balance for the Year Ended December 31 Cash Accounts receivable Supplies Prepaid insurance Service trucks Accumulated depreciation Other assets Accounts payable Wages payable Income taxes payable Notes payable, long-term Common stock (4,600 shares outstanding) Additional paid-in capital Retained earnings Service revenue Wages expense Remaining expenses Debit Credit 47,600 10,700 510 750 17,000 9,200 10,660 2,220 13,000 1,996 17,064 4,200 89,060 16.200 Service revenue 89,060 Wages expense 16,200 Remaining expenses (not detailed; excludes income tax) 33,220 Income tax expense Totals 136,640 136,640 Help Save & E Ch Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $230 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, $3,300. d. Wages earned by employees not yet paid on December 31, $680. e. Income tax expense, $5,580. 2 5 Record the cost of supplies used during the year. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal 3 Record the Insurance expired during the current year, $750. Note: Enter debits before credits. Transaction General Journal Debit Credit V Record entry Clear entry View general journal Record depreciation expense, $3,300. Note: Enter debits before credits. Transaction 9. General Journal Debit Credit Record entry Clear entry View general journal Record the wages earned but not yet paid, $680. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 2 3 4 Record income tax expense, $5,580. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal