The adjustments columns of the worksheet for Sheridan Company are shown below.

		Adjustments
Account Titles		Debit		Credit
Accounts Receivable		1,430
Prepaid Insurance				310
Accumulated DepreciationEquipment				1,000
Salaries and Wages Payable				410
Service Revenue				1,430
Salaries and Wages Expense		410
Insurance Expense		310
Depreciation Expense		1,000
		3,150		3,150

(a)

Prepare the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
enter an account title to record service revenue on account	enter a debit amount	enter a credit amount
enter an account title to record service revenue on account	enter a debit amount	enter a credit amount
(To record service revenue on account)
enter an account title to record expired insurance	enter a debit amount	enter a credit amount
enter an account title to record expired insurance	enter a debit amount	enter a credit amount
(To record expired insurance)
enter an account title to record depreciation	enter a debit amount	enter a credit amount
enter an account title to record depreciation	enter a debit amount	enter a credit amount
(To record depreciation)
enter an account title to record accrued salaries	enter a debit amount	enter a credit amount
enter an account title to record accrued salaries	enter a debit amount	enter a credit amount
(To record accrued salaries)