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. 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. Prepare the adjusting entries for the current year