Tunstall, Inc. Unadjusted Trial Balance for the Year Ended December 31 Credit Debit 47,300 10,600 560 750 16,700 9,400 10,760 2,240 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 (5,700 shares outstanding) Additional paid-in capital Retained earnings Service revenue Wages expense Remaining expenses (not detailed; excludes income tax) Income tax expense Totals 12,000 2,036 18, 324 5,900 86,210 16,200 33,240 136, 110 136, 110 Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $210 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $750. c. Depreciation expense for the current year, $4,100. d. Wages earned by employees not yet paid on December 31, $550. e. Income tax expense, $5,780. 1 Record closing entry to transfer revenues and expenses to retained earnings. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal