The ledger of Keo Company includes the following unadjusted balances: Prepaid Insurance

$4,000, Service Revenue $58,000. and Salaries Expense $25,000. Adjusting entries are required for

(a) expired insurance $1,200;

(b) services provided $1,100. but unbilled and uncollected;

and

(c) accrued salaries payable $800. Enter the unadjusted balances and adjustments into a work sheet and complete the work sheet for all accounts. Note: You will need to add the following accounts: Accounts Receivable. Salaries Payable, and Insurance Expense.