The adjustments columns of the worksheet for Mandy Company are shown below. Adjustments Account Titles Debit Credit Accounts Receivable 800 Prepaid Insurance 650 Accumulated Depreciation 770 Salaries and Wages Payable 1,200 Service Revenue 800 Salaries and Wages Expense 1,200 Insurance Expense 650 Depreciation Expense 770 3,420 3,420 (a) Prepare the adjusting entries. (Credit account titles are automatically indented when amount is entered.