[The following information applies to the questions displayed below.] Tunstall, 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 of the end of the annual accounting period on December 31: Tunstall, Inc. Unadjusted Trial Balance for the Year Ended December 31 Cash Accounts receivable Supplies Prepaid insurance Service trucks Accumulated depreciation Other assets Accounts payable Debit Credit 46,100 12,300 630 690 17,900 9,300 10,760 2,250 Wages payable Income taxes payable Notes payable, long-term 15,000 Common stock (4,500 shares outstanding) 2,016 Additional paid-in capital 18,144 Retained earnings 5,800 Service revenue 85,390 Wages expense 16,200 Remaining expenses (not detailed; excludes income tax) 33,320 Income tax expense Totals 137,900 137,900 Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $210 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $690. c. Depreciation expense for the current year, $3,600. d. Wages earned by employees not yet paid on December 31, $710. Service revenue 85,390 Wages expense 16,200 Remaining expenses (not detailed; excludes income tax) 33,320 Income tax expense Totals 137,900 137,900 Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $210 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $690. c. Depreciation expense for the current year, $3,600. d. Wages earned by employees not yet paid on December 31, $710. e. Income tax expense, $5,080. 3. Record the closing entry. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet < 1 Record closing entry to transfer revenues and expenses to retained earnings