The trial balance of Larkspur Wholesale Company contained the following accounts shown at December 31, the end of the company's camaluann Adjustment data: 1. Depreciation is $7,900 on buildings and $6,900 on equipment. (Both are operating expenses.) 2. Interest of $4,500 is due and unpaid on notes payable at December 31 . 3. Income tax due and unpaid at December 31 is $23,900. Journalize the adjusting entries. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.)