The ledger of Keo Company includes the following unadjusted balances: Prepaid Insurance $3,000, Service Revenue $61,000, and Salaries and Wages Expense $25,000. Adjusting entries are required for

(a) expired insurance $1,300;

(b) services provided $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.