The ledger of Lentz Company includes the following unadjusted balances: Prepaid Insurance $4,400, Service Revenue $56,500, and Salaries and Wages Expense $24,700. Adjusting entries are required for (a) expired insurance $1,900; (b) services performed $1,300, 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.