North Star prepared the following unadjusted trial balance at the end of its second year of operations ending December 31 Debit $13,000 7,000 2,600 22,000 Account Titles Credit Cash Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation Accounts Payable Income Tax Pavable Common Stock Retained Earnings Sales Revenue Salaries and Wages Expense Utilities Expense Rent Expense Depreciation Expense Income Tax Expense 1,100 1,100 25,800 3,100 53,000 26,000 13,500 Totals $84,100 84,100 Other data not yet recorded at December 31: a. Rent expired during the year, $1,300 b. Depreciation expense for the year, $1,100 C. Utilities used and unpaid, $10,000 d. Income tax expense, $490