Please help me understand. I am struggling with accounting. My professor is out 2 more days for the new years holiday

		Adjustments
Account Titles		Debit		Credit
Accounts Receivable		1,200
Prepaid Insurance				440
Accumulated DepreciationEquipment				800
Salaries and Wages Payable				530
Service Revenue				1,200
Salaries and Wages Expense		530
Insurance Expense		440
Depreciation Expense		800
		2,970		2,970

(a)

Prepare the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
enter an account title to record service revenue on account	enter a debit amount	enter a credit amount
enter an account title to record service revenue on account
(To record service revenue on account)
enter an account title to record expired insurance
enter an account title to record expired insurance
(To record expired insurance)
enter an account title to record depreciation
enter an account title to record depreciation
(To record depreciation)
enter an account title to record accrued salaries
enter an account title to record accrued salaries
(To record accrued salaries)