Required Information [The following Information applies to the questions displayed below.] 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: Cash Accounts receivable Supplies Prepaid insurance Service trucks Accumulated depreciation Other assets Tunstall, Incorporated Unadjusted Trial Balance At December 31 Accounts payable Wages payable Income taxes payable Note payable (3 years; 10% interest due each September 30) Common stock (5,000 shares outstanding) Additional paid-in capital Retained earnings Service revenue Wages expense Remaining expenses (not detailed; excludes income tax) Income tax expense Totals Data not yet recorded at December 31 Included: Debit 42,000 Credit 11,600 900 800 19,000 9,200 8,300 3,000 17,000 400 19,000 6,000 61,360 16,200 17,160 115,960 115,960 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. $5,540. 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 View journal entry worksheet No Transaction General Journal 1 a. Supplies expense Supplies Debit Credit