Required information [The following information applies to the questions displayed below.] Mint Cleaning Inc. prepared the following unadjusted trial balance at the end of its second year of operations ending December 31. (Assume amounts are reported in thousands of dollars.) Credit Debit $ 51 13 8 106 Account Titles Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Common Stock Retained Earnings Sales Revenue Insurance Expense Salaries and Wages Expense Supplies Expense Totals $ 0 13 102 16 109 0 23 39 $240 $240 Other data not yet recorded at December 31: a. Insurance expired during the year, $5. b. Depreciation expense for the year, $4. C. Salaries and wages payable, $7. d. Income tax expense, $9. Journal entry worksheet Record the closing entry for the year ended December 31. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal