The following information applies to the questions displayed below.$]$ Mint Cleaning Incorporated 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.$)$ Account TitlesDebitCreditCash$ $49$ Accounts Receivable$11$ Prepaid Insurance$6$ Equipment$102$ Accumulated Depreciation $ $0$Accounts Payable $11$Salaries and Wages Payable $0$Income Tax Payable $0$Common Stock $98$Retained Earnings $12$Sales Revenue $105$Insurance Expense$0$ Salaries and Wages Expense$21$ Supplies Expense$37$ Income Tax Expense$0$ Totals$ $226$$ $226$ Other data not yet recorded at December $31$:Insurance expired during the year, $$2.$Depreciation expense for the year, $$1.$Salaries and wages payable, $$4.$Income tax expense, $$6.$Required:$2-$a$.$ Post the beginning balances and adjusting entries to the following T$-$accounts$\mathrm{.}2-$b$.$ Prepare an adjusted trial balance as of December $31.$