3. Complete the worksheet below after making adjusting entries for the following data: Insurance expired, $100 Depreciation, $1,000 Earned $300 of unearned service revenue @ Accrued salaries, $200 Accrued interest expense on the note payable, $50 Service revenue earned but not received, $200 Supplies on hand at year's end, $1,000 Adjustments Dr Cr Income Statement Dr Cr Balance Sheet Dr Cr Trial Balance Dr Cr 13100 8000 400 2000 51500 12000 Account Cash A/R Prepaid Insurance Supplies Equipment Accumulated Depreciation Notes Payable Unearned Service Revenue Share Capital Retained Earnings Service Revenue Salaries Expense Utilities Expense 3000 1500 39000 19000 4000 2000 1500 78500 78500 4. Using the information from 3, Prepare the Income Statement and the Statement of Financial Position