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		46,800
Accounts receivable		10,600
Supplies		540
Prepaid insurance		600
Service trucks		17,500
Accumulated depreciation						9,000
Other assets		10,960
Accounts payable						2,380
Wages payable
Income taxes payable
Notes payable, long-term						12,000
Common stock (4,800 shares outstanding)						1,986
Additional paid-in capital						17,874
Retained earnings						5,100
Service revenue						88,190
Wages expense		16,200
Remaining expenses (not detailed; excludes income tax)		33,330
Income tax expense
Totals		136,530				136,530

Data not yet recorded at December 31 included:

1. The supplies count on December 31 reflected $210 in remaining supplies on hand to be used in the next year.
2. Insurance expired during the current year, $600.
3. Depreciation expense for the current year, $3,700.
4. Wages earned by employees not yet paid on December 31, $610.
5. Income tax expense, $5,880.

3. Record the closing entry. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Journal entry worksheet