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

Account Titles Debit Credit

Cash $20$

Accounts receivable $17$

Prepaid insurance $12$

Machinery $79$

Accumulated depreciation

Accounts payable $13$

Wages payable

Income taxes payable

Common stock $(5,000$ shares$)5$

Additional paid$-$in capital $59$

Retained earnings $11$

Revenues $($not detailed$)89$

Expenses $($not detailed$)27$

Totals $166166$

Other data not yet recorded at December $31$ include

Insurance expired during the current year, $$9.$

Wages payable, $$11.$

Depreciation expense for the current year, $$13.$

Income tax expense, $$5.$