Required information [The following information applies to the questions displayed below.] South Bend Repair 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: a. Depreciation expense for the current year, $4,700. b. Insurance expired during the current year, $1,300. c. Wages earned by employees but not yet paid on December 31 of the current year, $3,800. d. The supplies count at the end of the current year reflected $1,800 in remaining supplies on hand to be used in the next year. e. Seven months of interest expense (on the note payable borrowed on June 1 of the current year) was incurred in the current year. f. Income tax expense was $3,114. 3. Record the closing entry. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Note: Enter debits before credits