The adjustments columns of the worksheet for Becker Company are shown below. Adjustments Account Titles Debit Credit Accounts Receivable 1,100 Prepaid Insurance 300 Accumulated Depreciation-Equipment 900 Salaries and Wages Payable 500 Service Revenue 1,100 Salaries and Wages Expense 500 Insurance Expense 300 Depreciation Expense 900 2,800 2,800