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P$4-7($Algo$)$ Recording Adjusting and Closing Entries and Preparing a Balance Sheet and Income Statement Including Earnings per Share LO$4-1,4-2,4-4$

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Tunstall, incorporated, a small service company, keeps its records without the help of an accountant. After much effor, an outside accountant prepared the following unad$/$usted trial balance as of the end of the annual accounting perlod on December $31$:

$\backslash$table$[[\backslash$table$[[$Tunstall$,$ Incorporated$],[$Unadjusted Trial Balance$],[$At December $31]],$Debit,Credit$],[\backslash$table$[[$Cash$],[$Accounts receivable$]],46,000,],[\backslash$table$[[$Accounts receivable$],[$Supplies$]],\backslash$table$[[12,690],[570]],],[\backslash$table$[[$Supplies$],[$Prepaid insurance$],[$Service trucks$]],680,],[\backslash$table$[[$Service trucks$],[$Accumulated depreciation$]],16,400,],[\backslash$table$[[$Accumulated depreciation$],[$Other assets$]],9,960,9,400],[\backslash$table$[[$Accounts payable$],[$Wages payable$]],,2,270],[\backslash$table$[[$Wages payable$],[$Income taxes payable$]],,],[\backslash$table$[[$Income taxes payable$],[$Notes payable $13$ years; $104$ interest due$]],,],[\backslash$table$[[$each September $30$