North Star prepared the following unadjusted trial balance at the end of its second year of operations ending December 31. Cash Account Titles 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, $1,100. b. Depreciation expense for the year, $1,200. c. Utilities used and unpaid, $8,000. d Income tax expense, $290. Debit Credit $11,000 5,000 2,200 20,000 $ 1,200 1,200 24,000 11,500 23,800 1,100 46,400 0 0 $ 73,700 $ 73,700 Debit Beginning Balance Prepaid Rent (e) Ending Balance Debit Beginning Balance 0 Accumulated Depreciation Credit Debit Beginning Balance Ending Balance Rent Expense Credit Depreciation Expense. Credit Debit Credit Beginning Balance Ending Balance 0 Ending Balance Accounts Payable Utilities Expense Debit Credit Debit Credit Beginning Balance Beginning Balance Accounts Payable Utilities Expense Debit Credit Debit Credit Beginning Balance Beginning Balance Ending Balance 0 Ending Balance Income Tax Payable Income Tax Expense Debit Credit Debit Credit Beginning Balance Beginning Balance Ending Balance 0 Ending Balance T Accounts Adjusted TB > Account Titles NORTH STAR Adjusted Trial Balance Debit Credit