Mint Cleaning Inc. prepared the following unadjusted trial balance at the end of its second year of operations ending December 31.

Account Titles	Debit			Credit
Cash	$	38
Accounts Receivable		9
Prepaid Insurance		6
Equipment		80
Accumulated Depreciation				$	0
Accounts Payable					9
Common Stock					76
Retained Earnings					4
Sales Revenue					80
Insurance Expense		0
Salaries and Wages Expense		10
Supplies Expense		26
Totals	$	169		$	169

Other data not yet recorded at December 31:

a.

Insurance expired during the year, $5.

b.

Depreciation expense for the year, $4.

c.

Wages payable, $7.

.

d. Income tax expense, $9.

1.

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.) 1. Record the entry for insurance expired during the year, $5. 2. Record the entry for depreciation expense for the year, $4. 3. Record the entry for wages payable of $7. the entry for wages payable of $7. 4. Record the entry for income tax payable of $9.