The ledger of Keo Company includes the following unadjusted balances: Prepaid Insurance $3,000, Service Revenue $61,000, and Salaries and Wages Expense $25,000. Adjusting entries are required for
(a) Expired insurance $1,300;
(b) Services provided $1,100, but unbilled and uncollected;
(c) Accrued salaries payable $800. Enter the unadjusted balances and adjustments into a worksheet and complete the worksheet for all accounts.