Sutton Inc., 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 at the end of the company's fiscal year, December 31, 2017: Account Titles Cash Debit $ 26,900 Credit Accounts receivable 11,150 Service supplies inventory 2,250 Prepaid insurance 1,600 Service trucks 44,100 Accumulated depreciation, service trucks $ 19,600 Other assets 7,000 Accounts payable 5,350 Note payable (three years; 9% each 12,600 December 31) Contributed capital (5,900 shares 17,700 outstanding) Retained earnings 11,250 Service revenue 57,500 Other expenses, excluding income tax 31,000 Totals $124,000 $124,000 Data not yet recorded at December 31, 2017, were as follows: a. Supplies inventory on December 31, 2017, reflecting $790 remaining on hand. b. Insurance expired during 2017, $640. c. Depreciation expense for 2017, $4,900. d. Wages earned by employees not yet paid on December 31, 2017, $2,050. e. Income tax expense, $3,900.