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

Adjustments
Account Titles	Debit	Credit
Accounts Receivable	975
Prepaid Insurance	495
Accumulated DepreciationEquipment	833
Salaries and Wages Payable	532
Service Revenue	975
Salaries and Wages Expense	532
Insurance Expense	495
Depreciation Expense	833
2,835	2,835

Prepare adjusting entries.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
(To record service revenue on account.)
(To record expired insurance.)
(To record depreciation.)
(To record accrued salaries.)

SHOW LIST OF ACCOUNTS

LINK TO TEXT

Indicate with an "X" the financial statement column to which each balance should be extended.

Income Statement	Balance Sheet
Account Titles	Debit	Credit	Debit	Credit
Accounts Receivable	X	X	X	X
Prepaid Insurance	X	X	X	X
Accumulated DepreciationEquipment	X	X	X	X
Salaries and Wages Payable	X	X	X	X
Service Revenue	X	X	X	X
Salaries and Wages Expense	X	X	X	X
Insurance Expense	X	X	X	X
Depreciation Expense	X	X	X	X