please help, last person got it wrong. red should be filled in

South Bend Repair 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: SOUTH BEND REPAIR SERVICE COMPANY Unadjusted Trial Balance For the Year Ended December 31 Credit Debit 21,200 Cash 8,600 Accounts receivable Supplies 2,900 Prepaid insurance 2,500 Equipment 28,600 Accumulated depreciation 13,600 Other assets 6,700 4,100 Accounts payable Wages payable Income taxes payable i Note payable (two years; 128 interest due each December 31) Common stock (2,500 shares outstanding all year). 6,700 Additional paid-in capital Retained earnings 460 17,300 8,440 56,000 Service revenue Wages expense Remaining expenses (not detailed; excludes income tax) Income tax expense 26,800 9,300 Totals 106,600 106,600 Data not yet recorded at December 31 of the current year include: a. Depreciation expense for the current year, $4,600. b. Insurance expired during the current year, $1,250. c. Wages earned by employees but not yet paid on December 31 of the current year, $3,700. d. The supplies count at the end of the current year reflected $1,600 in remaining supplies on hand to be used in the next year. e. Seven months of interest expense (on the note payable borrowed on June 1 of the current year) was incurred in the current year. f. Income tax expense was $3,014. 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. No Transaction General Journal Credit Debit 1 No journal entry required X X 1 ***** X