[The following information applies to the questions displayed below.] Riverhawk Company, which is a service company, 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 on December 31: Riverhawk, Inc. Unadjusted Trial Balance for the Year Ended December 31 Credit Debit 46,000 11,300 640 710 17,500 | 9,000 10, 460 1 2,270 1 Cash Accounts receivable Supplies Prepaid insurance Service trucks Accumulated depreciation Other assets Accounts payable Wages payable Income taxes payable Notes payable, long-term Common stock (4,600 shares outstanding) Additional paid-in capital Retained earnings Service revenue Wages expense Remaining expenses (not detailed; excludes income tax) Income tax expense Totals 13,000 1,946 17,514 4,200 88,160 16,200 33,280 136,090 136,090 Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $240 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $710. c. Depreciation expense for the current year, $4,100. d. Wages earned by employees not yet paid on December 31, $700. e. Income tax expense, $5,480. Journal entry worksheet Record the cost of supplies used during the year. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal Journal entry worksheet Record the insurance expired during the current year, $710. Note: Enter debits before credits. General Journal Debit Credit Transaction b. Record entry Clear entry View general journal Journal entry worksheet Record depreciation expense, $4,100. Note: Enter debits before credits. Transaction General Journal Debit Credit C. Record entry Clear entry View general journal Journal entry worksheet Record the wages earned but not yet paid, $700. Note: Enter debits before credits. General Journal Debit Credit Transaction d. Record entry Clear entry View general journal Journal entry worksheet Record income tax expense, $5,480. Note: Enter debits before credits. Transaction General Journal Debit Credit e. Record entry Clear entry View general journal