Please complete the trial balance.

Green Valley Company prepared the following trial balance at the end of its first year of operations ending December 31 . To simplify the case, the amounts given are in thousands of dollars. Other data not yet recorded at December 31 include a. Insurance expired during the current year, $11. b. Wages payable, $12. c. Depreciation expense for the current year, $14. d. Income tax expense, $6. Required: 1. Prepare the adjusting entries for the current year. 2. Complete the trial balance Adjustments and Adjusted columns. The "Ref." column is for the reference letter of the adjusting entry effect