Green Valley Company prepared the following trial balance at the end of its first year of operations ending December 31. To simplify the case, the amounts given are in thousands of dollars. UNADJUSTED Debit Credit Account Titles 20 Cash Accounts receivable Prepaid insurance 85 Machinery Accumulated depreciation Accounts payable Wages payable Income taxes payable Common stock (4,000 shares) 67 Additional paid-in capital Retained earnings Revenues (not detailed) 82 Expenses (not detailed 32 Totals 164 164 Other data not yet recorded at December 31 include: a. Insurance expired during the current year, $7 b. Wages payable, $4. c. Depreciation expense for the current year, $9. d. Income tax expense, $11