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. Cash Account Titles Accounts receivable Prepaid insurance Machinery Accumulated depreciation Accounts payable Wages payable Additional paid-in capital Income taxes payable Common stock (5,000 shares) Retained earnings Revenues (not detailed) Expenses (not detailed) Totals UNADJUSTED Debit Credit 30 27 22 89 23 69 59 21 129 37 226 226 Other data not yet recorded at December 31 include a. Insurance expired during the current year, $13. b. Wages payable, $16. c. Depreciation expense for the current year, $18. d. Income tax expense, $6.