Mint Cleaning Incorporated prepared the following unadjusted trial balance at the end of its second year of operations ending December 31. (Assume amounts are reported in thousands of dollars.)

Account Titles	Debit	Credit
Cash	$ 51
Accounts Receivable	13
Prepaid Insurance	8
Equipment	106
Accumulated Depreciation		$ 0
Accounts Payable		13
Salaries and Wages Payable		0
Income Tax Payable		0
Common Stock		102
Retained Earnings		16
Sales Revenue		109
Insurance Expense	0
Salaries and Wages Expense	23
Supplies Expense	39
Income Tax Expense	0
Totals	$ 240	$ 240

Other data not yet recorded at December 31:

1. Insurance expired during the year, $5.
2. Depreciation expense for the year, $4.
3. Salaries and wages payable, $7.
4. Income tax expense, $9.

E4-16 (Algo) Part 2

Required:

2-a. Post the beginning balances and adjusting entries to the following T-accounts.

2-b. Prepare an adjusted trial balance as of December 31.a

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