[Ine following information applies to the questions displayed below.) Daily Driver, Incorporated (DDI), operates a driving service through a popular ride-sharing app. DDI has prepared a list of unadjusted account balances at its December 31 year-end. You have reviewed the balances and made notes shown in the right column. Equipment DAILY DRIVER, INCORPORATED Unadjusted Trial Balance Debit At December 31 Credit Account Name Cash $ 1,350 Supplies 120 Prepaid Insurance 1,550 54,000 Accumulated Depreciation: $ 3,240 Salaries and Wages 0 Payable Income Tax Payable 0 Common Stock 32,000 Retained Earnings Service Revenue Salaries and Wages 10,200 Expense Supplies Expense 170 Depreciation Expense 1,600 5,780 27,970 Insurance Expense Fuel Expense Income Tax Expense Totals $ 68,990 $ 68,990 Notes This equals the bank balance. Only windshield washer fluid that cost $30 remains at December 31. This amount was paid January 2 for car insurance from January 1 through December 31 of this year. This is the car's purchase price. The car will be two years old at the end of December. DDI has not yet paid or recorded $940 of salary for December. DDI paid all its taxes from last year. DDI issued 6,400 shares at $5 each. This is the total accumulated earnings to January 1 of this year. All revenue is received in cash when the service is given. DDI's only employee receives a salary of $940 for December. This is the cost of windshield washer fluid used to November 30. The car's benefits are being used up about $3,240 per year. No car insurance has been paid for next year. All fuel is paid for in cash. DDI's tax rate is 20% of income before tax. Required: Prepare the adjusting journal entries for the year ended December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet No Transaction General Journal 1 a Cash Supplies Debit Credit 1,350