The ledger of Crane Company includes the following unadjusted balances: Prepaid Insurance $4,400, Service Revenue $56,200, and Salaries and Wages Expense $23,200. Adjusting entries are required for (a) expired insurance $1,500, (b) services performed $1,300 are billed and not yet collected, and (c) accrued salaries payable $600.

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

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Account Titles Prepaid Insurance Service Revenue Salaries and Wages Expense Accounts Receivable Salaries and Wages Payable Insurance Expense Trial Balance Dr. Cr. Dr. 4400 23200 60130 150 Adjustments Dr. Adjusted Trial Balance Dr. Cr. 2900 1300 CRANE COMPANY Worksheet