The adjustments columns of the worksheet for Blue Spruce Company are shown below. Adjustments Debit Credit 1,240 360 1,000 Account Titles Accounts Receivable Prepaid Insurance Accumulated Depreciation-Equipment Salaries and Wages Payable Service Revenue Salaries and Wages Expense Insurance Expense Depreciation Expense 500 1.240 500 360 1,000 3,100 3,100 Prepare the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent me Credit Debit Account Titles and Explanation Account Titles and Explanation Debit Credit (To record service revenue on account) (To record expired insurance) (To record depreciation) (To record accrued salaries) e Textbook and Media List of Accounts