unstall, 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:

Tunstall, Incorporated
Unadjusted Trial Balance
At December 31
	Debit	Credit
Cash	47,100
Accounts receivable	10,500
Supplies	590
Prepaid insurance	750
Service trucks	17,900
Accumulated depreciation		9,100
Other assets	10,560
Accounts payable		2,400
Wages payable
Income taxes payable
Notes payable (3 years; 10% interest due each September 30)		12,000
Common stock (5,200 shares outstanding)		1,886
Additional paid-in capital		16,974
Retained earnings		5,900
Service revenue		88,620
Wages expense	16,200
Remaining expenses (not detailed; excludes income tax)	33,280
Income tax expense
Totals	136,880	136,880

Data not yet recorded at December 31 included:

The supplies count on December 31 reflected $140 in remaining supplies on hand to be used in the next year.

Insurance expired during the current year, $750.

Depreciation expense for the current year, $3,200.

Wages earned by employees not yet paid on December 31, $620.

Three months of interest expense (for the note payable borrowed on October 1 of the current year) was incurred in the current year.

Income tax expense, $5,180.