Other data not yet recorded at December 31 include a. Insurance expired during the current year, \$11. b. Wages payable, \$15. c. Depreciation expense for the current year, $17. d. Income tax expense, \$9. Required: 2. Using the adjusted balances, prepare the closing entry for the current year. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands