A company's partial work sheet follows. Enter the following adjustments and complete the partial work sheet: (a) accrued salaries expense of $940; (b) accrued consulting revenue of $1,380; and (c) expiration of prepaid insurance of $440. Work Sheet Account Title Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Debit Credit Debit Credit Debit Credit Debit Credit Debit Balance Sheet & Statement of Owner's Equity Credit Accounts receivable Prepaid insurance 1,480 Salaries payable Consulting revenue 59,500 Salaries expense 5,750 Insurance expense