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 Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable Income Tax Payable Common Stock Retained Earnings Sales Revenue Insurance Expense Salaries and Wages Expense Supplies Expense Income Tax Expense Totals Debit $38 Credit 9 6 80 $0 9 0 0 76 4 80 0 10 26 0 $169 Other data not yet recorded at December 31: a. Insurance expired during the year, $5. b. Depreciation expense for the year, $4. c. Salaries and wages payable, $7. d. Income tax expense, $9. $169 E4-18 (Static) Required: Using the adjusted balances, prepare the closing journal entry 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. Enter your answers in thousands of dollars.) Answer is complete but not entirely correct. No A Transaction 1 Sales Revenue Depreciation Expense General Journal Salaries and Wages Expense Supplies Expense Income Tax Expense Insurance Expense Retained Earnings Debit Credit 80 4 17 26 9 5 51 X