Exercise 4-5 The adjustments columns of the worksheet for Becker Company are shown below. Adjustments Account Titles Debit Credit Accounts Receivable 1,090 Prepaid Insurance 450 Accumulated Depreciation-Equipment 1,000 480 Salaries and Wages Payable Service Revenue 1,090 480 Salaries and Wages Expense Insurance Expense 450 Depreciation Expense 1,000 3,020 3,020 Prepare adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To record service revenue on account) (To record expired insurance) (To record depreciation) (To record accrued salaries)