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, 2020: Account Titles Cash Accounts receivable Service supplies inventory Prepaid insurance Service trucks Accumulated depreciation, service trucks Other assets Accounts payable Note payable (three years; 8% each December 31) Contributed capital (4,800 shares outstanding) Retained earnings Service revenue Other expenses, excluding income tax Totals Debit Credit $ 22,500 8,675 1,700 1,325 34,200 $ 15,200 5,900 3,700 8,200 16,600 10,700 52,000 32, 100 $106,400 $106,400 Data not yet recorded at December 31, 2020, include the following: a. Supplies inventory on December 31, 2020, reflecting $680 remaining on hand. b. Insurance expired during 2020, $530. c. Depreciation expense for 2020, $3,800. d. Wages earned by employees not yet paid on December 31, 2020, $1,500. e. Income tax expense, $3,350. Required: 1. Prepare the adjusting entries at December 31, 2020. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record supplies expense for the period. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal