[The following information applies to the questions displayed below.] Tunstall, Incorporated, 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:: Cash Accounts receivable. Supplies Prepaid insurance Service trucks Accumulated depreciation Other assets Accounts payable Wages payable Income taxes payable Tunstall, Incorporated Unadjusted Trial Balance At December 31 Notes payable (3 years; 10% interest due each September 30) Common stock (5,200 shares outstanding) Additional paid-in capital Retained earnings Service revenue Wages expense Remaining expenses (not detailed; excludes income tax) Income tax expense Totals Debit Credit 46,700 11,800 570 630 17,100 9,100 10,860 2,370 14,000 2,016 18,144 4,900 86,610 16,200 33,280 137,140 137,140 Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $140 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $630. c. Depreciation expense for the current year, $4,100. d. Wages earned by employees not yet paid on December 31, $690. e. Three months of interest expense (for the note payable borrowed on October 1 of the current year) was incurred in the current year. f. Income tax expense, $5,780. Required: 1. Prepare the adjusting entry needed at December 31. Note: 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 < 2 3 4 5 6 Record the cost of supplies used during the year. Prepare the adjusting entry needed at December 31.1 Note: Enter debits before credits. Transaction General Journal Debit Credit Journal entry worksheet < 1 2 3 4 5 6 Record the insurance expired during the current year, $630. Prepare the adjusting entry needed at December 31. Note: Enter debits before credits.. Transaction b. + General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 4 5 6 Record depreciation expense, $4,100. Prepare the adjusting entry needed at December 31. Note: Enter debits before credits. Transaction C. General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 2 3 5 6 Record the wages earned but not yet paid, $690. Prepare the adjusting entry needed at December 31. Note: Enter debits before credits. Transaction General Journal Debit Credit d. Record entry Clear entry View general journal > Journal entry worksheet < 1 2 3 4 6 Record the interest on note payable borrowed on October 1. Prepare the adjusting entry needed at December 31. Note: Enter debits before credits. Transaction General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < 1 1 2 3 4 5 Record income tax expense, $5,780. Prepare the adjusting entry needed at December 31. Note: Enter debits before credits. Transaction f. General Journal Debit Credit Record entry Clear entry View general journal