Tunstall, Incorporated, 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: Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $240 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $610. c. Depreciation expense for the current year, $3,800. d. Wages earned by employees not yet paid on December 31,$660. e. Three months of interest expense (for the note payable borrowed on October 1 of the current year) was incurred in the current year. f. Income tax expense, $5,180. 3. Record the closing entry. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Note: Enter debits before credits