North Star prepared the following unadjusted trial balance at the end of its second year of operations ending December 31 Account Titles Cash Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation-Equipment Accounts Payable Income Tax Payable Common Stock Retained Earnings Sales Revenue Salaries and Wages Expense Utilities Expense Rent Expense Depreciation Expense Income Tax Expense Debit $12,100 6,100 2,420 21,100 Credit $ 1,010 1,010 0 24,900 2,200 50,300 25,100 12,600 0 0 0 Totals $79,420 $79,420 Other data not yet recorded at December 31 a. Rent expired during the year, $1,210 b. Depreciation expense for the year, $1,010 c. Utilities owing, $9,100 d. Income tax expense, $400 E4-15 Part 1 Required: 1. Indicate the accounting equatian effecis of each required .Enter any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign.) anscation Assets iabilities Stockholders' Equity b. d