E3.6 (LO 2, 3, 4), AN Mendoza Company accumulates the following adjustment data at December 31. Services performed but unbilled total $3,000. Store supplies of $800 are on hand. The supplies account shows an $1,100 balance. Utility expenses of $552 are unpaid and unrecorded. Services performed of $260 have been collected in advance. Salaries of $800 are unpaid and unrecorded. Prepaid insurance totaling $350 has expired. Prepare adjusting entries from selected account data