Required information [The following information applies to the questions displayed below.] Riverhawk Company, which is a 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: Cash Accounts receivable Supplies Riverhawk, Inc. Unadjusted Trial Balance for the Year Ended December 31 Debit Credit 47,800 10,600 590 710 16,200 8,200 10,360 2,270 Prepaid insurance Service trucks Accumulated depreciation Other assets Accounts payable Wages payable Income taxes payable Notes payable, long-term 16,000 Common stock (5,200 shares outstanding) 1,866 Additional paid-in capital 16,794 Retained earnings 5,600 Service revenue 84,990 Wages expense 16,200 Remaining expenses (not detailed; excludes income tax) 33,260 Income tax expense Totals 135,720 135,720 Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $150 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $710. a. The supplies count on December 31 reflected $150 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $710. c. Depreciation expense for the current year, $3,800. d. Wages earned by employees not yet paid on December 31, $670. e. Income tax expense, $5,080. Required: 1. Record the adjusting entries. (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 1 2 3 4 5 Record the cost of supplies used during the year. Note: Enter debits before credits. Transaction a. General Journal Debit Credit a. The supplies count on December 31 reflected $150 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $710. c. Depreciation expense for the current year, $3,800. d. Wages earned by employees not yet paid on December 31, $670. e. Income tax expense, $5,080. Required: 1. Record the adjusting entries. (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 < 1 2 3 45 Record the insurance expired during the current year, $710. Note: Enter debits before credits. Transaction b. General Journal Debit Credit a. The supplies count on December 31 reflected $150 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $710. c. Depreciation expense for the current year, $3,800. d. Wages earned by employees not yet paid on December 31, $670. e. Income tax expense, $5,080. Required: 1. Record the adjusting entries. (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 < 1 2 3 4 Record depreciation expense, $3,800. Note: Enter debits before credits. Transaction C. General Journal Debit Credit a. The supplies count on December 31 reflected $150 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $710. c. Depreciation expense for the current year, $3,800. d. Wages earned by employees not yet paid on December 31, $670. e. Income tax expense, $5,080. Required: 1. Record the adjusting entries. (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 < 1 2 3 4 5 Record the wages earned but not yet paid, $670. Note: Enter debits before credits. Transaction d. General Journal Debit Credit a. The supplies count on December 31 reflected $150 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $710. c. Depreciation expense for the current year, $3,800. d. Wages earned by employees not yet paid on December 31, $670. e. Income tax expense, $5,080. Required: 1. Record the adjusting entries. (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 < 1 2 3 4 5 Record income tax expense, $5,080. Note: Enter debits before credits. Transaction e. General Journal Debit Credit