The ledger of Flounder Company includes the following unadjusted balances: Prepaid Insurance $3,100, Service Revenue $59,100, and Salaries and Wages Expense $23,100. Adjusting entries are required for (a) expired insurance $1,900; (b) services performed $1,500, but unbilled and uncollected; and (c) accrued salaries payable $700. Enter the unadjusted balances and adjustments into a worksheet and complete the worksheet for all accounts.

FLOUNDER COMPANY Worksheet Adjusted Trial Balance Income Statement Balan Dr. Cr. Dr. Cr. Dr. 1200 i i i 23800 i i 700