Mint Cleaning Inc. prepared the following unadjusted trial balance at the end of its second year of operations ending December 31. Account Titles Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Common Stock Retained Earnings Sales Revenue Insurance Expense Salaries and Wages Expense Supplies Expense Debit Credit $ 48 10 5 100 $ 0 10 96 102 0 20 36 Totals $219 $219 Other data not yet recorded at December 31: a. Insurance expired during the year, $4 b. Depreciation expense for the year, $3 c. Wages payable, $6. d. Income tax expense, $8