The ledger of Clayton Company includes the following unadjusted balances: Prepaid Insurance $$3,000,$ Service Revenue $$58,000,$ and

Salaries and Wages Expense $$25,000.$ Adjusting entries are required for $($a$)$ expired insurance $$1,800$; $($b$)$ services performed $$1,100,$

but unbilled and uncollected; and $($c$)$ accrued salaries payable $$800.$

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