[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
	Debit				Credit
Cash		47,400
Accounts receivable		10,400
Supplies		560
Prepaid insurance		730
Service trucks		17,900
Accumulated depreciation						8,300
Other assets		9,460
Accounts payable						2,320
Wages payable
Income taxes payable
Notes payable, long-term						14,000
Common stock (4,800 shares outstanding)						1,976
Additional paid-in capital						17,784
Retained earnings						4,600
Service revenue						86,870
Wages expense		16,200
Remaining expenses (not detailed; excludes income tax)		33,200
Income tax expense
Totals		135,850				135,850

Data not yet recorded at December 31 included:

1. The supplies count on December 31 reflected $240 in remaining supplies on hand to be used in the next year.
2. Insurance expired during the current year, $730.
3. Depreciation expense for the current year, $4,200.
4. Wages earned by employees not yet paid on December 31, $690.
5. Income tax expense, $5,380.

rev: 09_16_2019_QC_CS-180688, 01_29_2020_QC_CS-