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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:

Tunstall, IncorporatedUnadjusted Trial BalanceAt December 31DebitCreditCash46,600Accounts receivable11,000Supplies510Prepaid insurance630Service trucks17,400Accumulated depreciation9,000Other assets9,460Accounts payable2,290Wages payableIncome taxes payableNotes payable (3 years; 10% interest due each September 30)13,000Common stock (4,900 shares outstanding)2,036Additional paid-in capital18,324Retained earnings5,500Service revenue84,890Wages expense16,200Remaining expenses (not detailed; excludes income tax)33,240Income tax expenseTotals135,040135,040

Data not yet recorded at December 31 included:

1. The supplies count on December 31 reflected $200 in remaining supplies on hand to be used in the next year.
2. Insurance expired during the current year, $630.
3. Depreciation expense for the current year, $4,100.
4. Wages earned by employees not yet paid on December 31, $670.
5. Three months of interest expense (for the note payable borrowed on October 1 of the current year) was incurred in the current year.
6. Income tax expense, $5,180.
7. 2-a. Prepare an income statement (with Operating Income and Other Items sections) that include the effects of the preceding six transactions.