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: Credit Debit 42,000 11,600 900 800 19,000 9,200 8,300 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 Wages payable Income taxes payable Notes payable, long-term Common stock (5,000 shares outstanding) Additional paid-in capital Retained earnings Service revenue Wages expense Remaining expenses (not detailed; excludes income tax) Income tax expense Totals 3,000 17,000 400 19,000 6,000 61,360 16,200 17,160 115,960 115,960 Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $300 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $800. C. Depreciation expense for the current year, $3,700, d. Wages earned by employees not yet paid on December 31, $640. e. Income tax expense, $5,540. Required: 1. Record the adjusting entries. (If no entry is required for a transaction/event, select "No journal entry account field.) View transaction list Journal entry worksheet MacBook Air 0 fa J: DI FO DD FO A 77 F90 % 5 & - Required: 1. Record the adjusting entries. (If no entry is required for a transaction/event, select "No journal entry req account field.) View transaction list Journal entry worksheet N 3 4 5 > Record the insurance expired during the current year, $800. Note: Enter debits before credits General Journal Debit Credit Transaction b. Record entry Clear entry View general journal 2 4 5 Record depreciation expense, $3,700. ces Note: Enter debits before credits Transaction General Journal Debit Credit C. Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 5 Record the wages earned but not yet paid, $640. ces Note: Enter debits before credits Transaction General Journal Debit Credit d. Record entry Clear entry View general journal Journal entry worksheet Record the income tax expense, $5,540. Note: Enter debits before credits. Transaction General Journal Debit Credit e. Record entry Clear entry View general journal