The adjustments columns of the worksheet for Becker Company are shown below.

Instructions
(a) Prepare the adjusting entries.
(b) Assuming the adjusted trial balance amount for each account is normal indicate the financial statement column to which each balance should beextended?

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Adjustments Debit 1,100 Account Titles Credit Accounts Receivable Prepaid Insurance Accumulated Depreciation-Equipment Salaries and Wages Payable Service Revenue Salaries and Wages Expense Insurance Expense Depreciation Expense 300 900 500 1,100 500 300 900 2,800 2,800