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 Accounts Payable Accumulated Depreciation 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 $ 56 Credit 5 8 116 $ 0 5 0 0 111 12 129 0 28 44 0 $ 257 $ 257 Other data not yet recorded at December 31: a. Insurance expired during the year, $6. b. Depreciation expense for the year, $5. c. Salaries and wages payable, $8. d. Income tax expense, $10. 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.