The ledger of Cullumber Company includes the following unadjusted balances: Prepaid Insurance $3,200, Service Revenue $58,200, and Salaries and Wages Expense $24,700. Adjusting entries are required for (a) expired insurance $1,900, (b) services performed $1,400 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.