The ledger of Sunland 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$

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.