Hello, can someone please help me with the worksheet that I have highlighted in green? Thanks!

Mighty Delivery Service completed the following transactions during December 2018: More Info - X Dec 1 Mighty Delivery Service began operations by receiving $14,000 cash and a truck with a fair value of $18,000 from Raleigh Mighty. The business issued Mighty shares of common stock in exchange for this contribution 1 Paid $1,260 cash for a nine-month insurance policy. The policy begins December 1. 4 Paid $400 cash for office supplies. 12 Performed delivery services for a customer and received $2,500 cash. 15 Completed a large delivery job, billed the customer, $2,900, and received a promise to collect the $2,900 within one week. 18 Paid employee salary, $700. 20 Received $12,000 cash for performing delivery services. 22 Collected $1,100 in advance for delivery service to be performed later. 25 Collected $2,900 cash from customer on account 27 Purchased fuel for the truck, paying $200 on account. (Credit Accounts Payable) 28 Performed delivery services on account, $1,100. 29 Paid office rent, $1,300, for the month of December. 30 Paid $200 on account. 31 Cash dividends of $2,100 were paid to stockholders. Print Done More Info a. Accrued Salaries Expense, $700. b. Depreciation was recorded on the truck using the straight-line method. Assume a useful life of five years and a salvage value of $7,800. C. Prepaid Insurance for the month has expired. d. Office supplies on hand, $150. e. Unearned Revenue earned during the month, $800. f. Accrued Service Revenue, $1,350. Print Done Trial Balance Adjustments Account Title Debit Credit (f1,350 26,540 1,100 400 1,260 18,000 (d) (C) 140 (b) Cash Accounts Receivable Office Supplies Prepaid Insurance Truck Acc. Dep.-Truck Accounts Payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue 700 800 1,100|| (e) 32,000 2,100 18,500 (e) 800 (f) 1,350 700 700 (a) (b) (c) 140 Salaries Expense Dep. Exp.Truck Insurance Expense Fuel Expense Rent Expense Supplies Expense 200 1,300 51,600|| 51,600