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Required information [The following information applies to the questions displayed below] 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 20,200 7,600 Accounts receivable Supplies 1,900 Prepaid insurance 1,500 Equipment 27,600 Accumulated depreciation Other assets 12,600 5,700 3,100 Accounts payable Wages payable Income taxes payable Note payable (two years; 12 interest due each December 31) Common stock (3,200 shares outstanding all year) 5,600 360 Additional paid-in capital Retained earnings 16,300 9,640 $1,000 Service revenue Wages expense 25,800 8,300 Remaining expenses (not detailed; excludes income tax) Income tax expense Totals 98,600 98,600 Data not yet recorded at December 31 of the current year include: a. Depreciation expense for the current year, $3,600. b. Insurance expired during the current year, $750, c. Wages earned by employees but not yet paid on December 31 of the current year, $2,700. d. The supplies count at the end of the current year reflected $900 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 $2,514. 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