The ledger of Oriole Company includes the following unadjusted balances: Prepaid Insurance $3,000, Service Revenue $56,400, and Salaries and Wages Expense $23,000. Adjusting entries are required for (a) expired insurance $1,500. (b) services performed $1,900 are billed and not yet collected and (c) accrued salaries payable $700. Enter the unadjusted balances and adjustments into a worksheet and complete the worksheet for all accounts