The following information applies to the questions displayed below. North Star prepared the following unadjusted trial balance at the end of its second year of operations ending December 31. Account Titles Cash Accounts Receivable Prepaid Rent Equipment Debit 11,400 5,400 2,280 20,400 Credit Accumulated Depreciation-Equipment Accounts Payable Income Tax Payable Common Stock Retained Earnings Sales Revenue Salaries and Wages Expense Utilities Expense Rent Expense Depreciation Expense Income Tax Expense $1,160 1,160 0 24,200 1,500 47,760 24,400 11,900 0 0 Totals $75,780 $75,780 Other data not yet recorded at December 31: a. Rent expired during the year, $1,140. b. Depreciation expense for the year, $1,160. c. Utilities owing, $8,400. d. Income tax expense, $330