The adjustments columns of the worksheet for Sheridan Company are shown below. Account Titles Accounts Receivable Prepaid Insurance Accumulated Depreciation-Equipment Salaries and Wages Payable Service Revenue Salaries and Wages Expense Insurance Expense Depreciation Expense Adjustments Debit Credit 1,430 410 310 1.000 3,150 310 1.000 410 1,430 3.150

The adjustments columns of the worksheet for Sheridan Company are shown below. Adjustments Account Titles Accounts Receivable Prepaid Insurance Accumulated Depreciation-Equipment Salaries and Wages Payable Service Revenue Salaries and Wages Expense Insurance Expense Depreciation Expense Debit 1,430 Credit 310 1,000 410 1,430 410 310 1.000 3.150 3.150 (To record service revenue on account) (To record expired insurance) (To record depreciation) (To record accrued salaries) Prepare the adjusting entries. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter 0 for the amounts.) Account Titles and Explanation Debit Credit (To record service revenue on account) (To record expired insurance) 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 on the worksheet