North Star prepared the following unadjusted trial balance at the end of its second year of operations ending December 31.

Other data not yet recorded at December 31 : a. Rent expired during the year, $1,200. b. Depreclation expense for the year, $1,000 c. Uriltyes used and unpald, $9.000. d. Income tax expense. $390. Prepare the adjusting joumal entries required at December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field) Journal entry worksheet Record the entry for the rent expired during the year, 31,200