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 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 Credit $ 1,100 1,100 0 25,800 3,100 53,000 26,000 13,500 0 0 0 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 owing, $10,000 d. Income tax expense, $490