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 Accounts Payable Income Tax Payable Common Stock Retained Earnings Sales Revenue Salaries and Wages Expense Utilities Expense Rent Expense Depreciation Expense Income Tax Expense Totals Other data not yet recorded at December 31: a. Rent expired during the year, $1,230. b. Depreciation expense for the year, $1,030. c. Utilities used and unpaid, $9,300. d. Income tax expense, $420. Debit $ 12,300 Credit 6,300 2,460 21,300 $ 1,030 1,030 0 25,100 2,400 50,900 25,300 12,800 0 0 $ 80,460 $ 80,460 2. Prepare the adjusting journal entries required at December 31. (If no entry is required for a transaction/event, select "No Jor Entry Required" in the first account field.) View transaction list Journal entry worksheet < 1 2 3 4 Record the entry for the rent expired during the year, $1,230. Note: Enter debits before credits. Transaction a General Journal Debit Credit Record entry Clear entry View general journal