The adjustments columns of the worksheet for Cullumber Company are shown below. Adjustments Debit Credit 210 900 Account Titles Prepaid Insurance Accumulated Depreciation-Equipment Salaries and Wages Payable Depreciation Expense Insurance Expense Salaries and Wages Expense 430 900 210 430 1,540 1,540 Prepare the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit Account Titles and Explanation (To record expired insurance) (To record depreciation) (To record accrued salaries) Assuming the adjusted trial balance amount for each account is normal, indicate with an "X" the financial statement column to which each balance should be extended. Income Statement Debit Credit Balance Sheet Debit Credit Account Titles Prepaid Insurance 2 Accumulated Depreciation-Equipment Salaries and Wages Payable Depreciation Expense Insurance Expense Salaries and Wages Expense