BRIEF EXERCISES BE4-1 The steps in using a worksheet are presented in random order below. List the steps in the proper order by placing numbers 1-5 in the blank spaces. (a) Prepare a trial balance on the worksheet. (b) Enter adjusted balances. Extend adjusted balances to appropriate statement columns. (d) Total the statement columns, compute net income (loss), and complete the worksheet. (e) Enter adjustment data. BE4-2 The ledger of Van Heiden Company, NV includes the following unadjusted balances. Pre Prepaid Insurance 3,000, Service Revenue 61,000, and Salaries and Wages Expense (LC 25,000. Adjusting entries are required for (a) expired insurance 1,300; (b) services per- formed 1,100, but unbilled and uncollected; and (c) accrued salaries payable 800. Enter the unadjusted balances and adjustments into a worksheet and complete the worksheet for all accounts. (Note: You will need to add the following accounts: Accounts Receivable, Salaries and Wages Payable, and Insurance Expense.) anna rolumns of the