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 $ $49$

Accounts Receivable $11$

Prepaid Insurance $6$

Equipment $102$

Accumulated Depreciation $ $0$

Accounts Payable $11$

Salaries and Wages Payable $0$

Income Tax Payable $0$

Common Stock $98$

Retained Earnings $12$

Sales Revenue $105$

Insurance Expense $0$

Salaries and Wages Expense $21$

Supplies Expense $37$

Income Tax Expense $0$

Totals $ $226$ $ $226$

Other data not yet recorded at December $31$:

Insurance expired during the year, $$2.$

Depreciation expense for the year, $$1.$

Salaries and wages payable, $$4.$

Income tax expense, $$6.$

Required:

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. Enter your answers in thousands, not in dollars $($i$.$e$.,10,000$ should be entered as $10).)$