The ledger of Pronghorn Company includes the following unadjusted balances: Prepaid Insurance $4,200, Service Revenue $57,700, and Salaries and Wages Expense $26,700. Adjusting entries are required for (a) expired insurance $1,200; (b) services performed $1,200, but unbilled and uncollected; and (c) accrued salaries payable $900. Enter the unadjusted balances and adjustments into a worksheet and complete the worksheet for all accounts.

Trial Balance Dr. Cr. Worksheet Adjustments Dr. Cr. Adjusted Trial Balance Dr. Cr. Income Statement Dr. Cr. Balance Sheet Dr. Account Titles Prepaid Insurance Service Revenue Salaries and Wages Expense Accounts Receivable Salaries and Wages Payable Insurance Expense