The ledger of Clayton Company includes the following unadjusted balances: Prepaid Insurance $3,500, Service Revenue $58,000, and Salaries and Wages Expense $26,000. Adjusting entries are required for (a) expired insurance $2,200; (b) services performed $1,600, but unbilled and uncollected; and (c) accrued salaries payable $900.

Enter the unadjusted balances and adjustments into a worksheet and complete the worksheet for all accounts.