please help!

South Bend Repair Service Company keeps its records without the help of an accountant. After much effort, an outside accountant prepared the following unadjusted trial balance as of the end of the annual accounting period on December 31: SOUTH BEND REPAIR SERVICE COMPANY Unadjusted Trial Balance For the Year Ended December 31 Debit Credit Cash 21,200 Accounts receivable 8,600. Supplies 2,900 Prepaid insurance. 2,500 Equipment 28,600 Accumulated depreciation 13,600 Other assets 6,700 4,100 Accounts payable Wages payable Income taxes payable Note payable (two years; 12 interest due each December 31) Common stock (2,500 shares outstanding all year); Additional paid-in capital 6,700 460 17,300 8,440 56,000 Retained earnings Service revenue Wages expense 26,800 9,300 Remaining expenses (not detailed; excludes income tax) Income tax expense Totals 106,600 106,600 Data not yet recorded at December 31 of the current year include: a. Depreciation expense for the current year, $4,600. b. Insurance expired during the current year, $1,250. c. Wages earned by employees but not yet paid on December 31 of the current year, $3,700. d. The supplies count at the end of the current year reflected $1,600 in remaining supplies on hand to be used in the next year. e. Seven months of interest expense (on the note payable borrowed on June 1 of the current year) was incurred in the current year. f. Income tax expense was $3,014 Required: 1. Prepare the adjusting entry needed at December 31. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. View transaction list Journal entry worksheet 2 3 4 5 6 Record the adjusting entry for $4,600 depreciation expense for the current year. Note: Enter debits before credits. Transaction General Journal Debit Credit Clear entry View general Journal Record entry in