Adjustments Account Titles and Explanation Debit Credit (To record service revenue on account) (To record expired insurance) (To record denreciation) (To record depreciation) (To record accrued salaries) Insurance Expense Depreciation Expense Adjustments Account Titles and Explanation Debit Credit (To record service revenue on account) (To record expired insurance) (To record denreciation) (To record depreciation) (To record accrued salaries) Insurance Expense Depreciation Expense