please no. 2 and 3

BE4-2 The ledger of Van Heiden Company, NV includes the following unadjusted balances: Prepare partial worksheet. Prepaid Insurance 3,000, Service Revenue 61,000, and Salaries and Wages Expense (LD1) 25,000. Adjusting entries are required for (a) expired insurance 1,300, (b) services per formed 1,100, but unbilled and uncollected; and (c) accrued salaries payable 800. Enter the unadjusted balances and adjustments into a worksheet and complete the worksheet for all accounts. (Note: You will need to add the following accounts: Accounts Receivable, Salaries and Wages Payable, and Insurance Expense.) Identify worksheet columns for BE4-3 The following selected accounts appear in the adjusted trial balance columns of the selected accounts. worksheet for Cesar Company: Accumulated Depreciation, Depreciation Expense; Share (L01) Capital Ordinary, Dividends: Service Revenue; Supplies and Accounts Payable. Indicate the financial statement column (income statement De statement of financial position Cr., etc.) to which cach balance should be extended