South Bend Repair Service Co. 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, December 31, 2015: Data not yet recorded at December 31, 2015, include: Depreciation expense for 2015, $3,000. Insurance expired during 2015, $450. Wages earned by employees but not yet paid on December 31, 2015, $2,100. The supplies count on December 31, 2015, reflected $800 remaining supplies on hand to be used in 2015. Income tax expense was $3,150. Required: Record the 2015 Adjusting Journal Entries only