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E4-20 (Static) Recording Four Adjusting Entries and Completing the Trial Balance Worksheet L04-1 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 20 13 8 85 11 Account Titles Cash Accounts receivable Prepaid insurance Machinery Accumulated depreciation Accounts payable Wages payable Income taxes payable Common stock (4,000 shares) Additional paid-in capital Retained earnings Revenues (not detailed) Expenses (not detailed) Totals 4 67 6 82 164 164 Other data not yet recorded at December 31 include a. Insurance expired during the current year, $6. b. Wages payable, $4. c. Depreciation expense for the current year, $9. d. Income tax expense, $7. Required: 1. Prepare the adjusting entries for the current year. 2. Complete the trial balance Adjustments and Adjusted columns. The "Ref." column is for the reference letter of the adjusting entry effect. Required 1 Required 2 Complete the trial balance Adjustments and Adjusted columns. The "Ref." column is for the reference letter of the adjusting entry effect. (For revenues and expenses enter the total amount of adjustments in the adjusted column. Enter your answers in thousands.) GREEN VALLEY COMPANY Trial Balance December 31, Current Year Unadjusted Adjustments Debit Credit Ref. . Debit 20 13 Adjusted Debit Credit Account Titles Credit 20 13 8 6 6 2 85 85 9 9 9 9 11 11 Cash Accounts receivable Prepaid insurance Machinery Accumulated depreciation Accounts payable Wages payable Income taxes payable Common stock Additional paid-in capital Retained earnings Revenues (not detailed) ) 4 4 7 4 7 4 4 67 67 6 6 82 82 Expenses (not detailed) 32 26X 26 58 184 Totals 164 164 26 184