The ledger of Walters Company includes the following unadjusted balances: Prepaid Insurance $3,000, Service Revenue $60,000, and Salaries and Wages Expense $25,000. Adjusting entries are required for (a) expired insurance $1,800, (b) services performed $1,100 are billed and not yet collected, and (c) accrued salaries payable $900. Enter the unadjusted balances and adjustments into a worksheet and complete the worksheet for all accounts.