prepare the adjusting journal entries

Credit Debit $ 47 9 4 98 $ 0 9 Account Titles Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable Income Tax Payable Common Stock Retained Earnings Sales Revenue Insurance Expense Salaries and Wages Expense Supplies Expense Income Tax Expense Totals 0 94 10 99 0 19 35 0 $ 212 $ 212 Other data not yet recorded at December 31: a. Insurance expired during the year, $2. b. Depreciation expense for the year, $1. C. Salaries and wages payable, $4. d. Income tax expense, $6