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		47,500
Accounts receivable		12,100
Supplies		480
Prepaid insurance		770
Service trucks		16,200
Accumulated depreciation						8,100
Other assets		10,160
Accounts payable						2,220
Wages payable
Income taxes payable
Notes payable, long-term						11,000
Common stock (5,200 shares outstanding)						1,866
Additional paid-in capital						16,794
Retained earnings						4,700
Service revenue						91,950
Wages expense		16,200
Remaining expenses (not detailed; excludes income tax)		33,220
Income tax expense
Totals		136,630				136,630

Data not yet recorded at December 31 included:

1. The supplies count on December 31 reflected $190 in remaining supplies on hand to be used in the next year.
2. Insurance expired during the current year, $770.
3. Depreciation expense for the current year, $4,100.
4. Wages earned by employees not yet paid on December 31, $580.
5. Income tax expense, $5,480.

Required:

1. Record the adjusting entries.