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Tunstall, Incorporated, a small 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 $31$:

$\backslash$table$[[\backslash$table$[[$Tunstall$,$ Incorporated$],[$Unadjusted Trial Balance$],[$At December $31]]],[,$Debit,Credit$],[$Cash$,42,000,],[$Accounts receivable,$11,600,],[$Supplies$,900,],[$Prepaid insurance,$800,],[$Service trucks,$19,000,],[$Accumulated depreciation,,$9,200],[$Other assets,$8,300,],[$Accounts payable,,$3,000],[$Wages payable$],[$Income taxes payable$],[$Note payable $(3$ years; $10\%$ interest due each September $30),,17,000],[$Common stock shares outstanding$),,400],[$Additional paid$-$in capital,,$19,000],[$Retained earnings,,$6,000],[$Service revenue,,$61,360],[$Wages expense,$16,200,],[$Remaining expenses $($not detailed; excludes income tax$),17,160,],[$Income tax expense$],[$Totals$,115,960,115,960]]$

Data not yet recorded at December $31$ included:

a$.$ The supplies count on December $31$ reflected $$300$ in remaining supplies on hand to be used in the next year.

b$.$ Insurance expired during the current year, $$800.$

c$.$ Depreciation expense for the current year, $$3,700.$

d$.$ Wages earned by employees not yet paid on December $31,$$$640.$

e$.$ Three months of interest expense $($for the note payable borrowed on October $1$ of the current year$)$ was incurred in the current year.

f$.$ Income tax expense. $$5\mathrm{.}540.$