The ledger of Walters Company includes the following unadjusted balances: Prepaid Insurance $$3,000,$ Service Revenue $$60,000,$ and Salaries and Wages Expense $$25,000.$ Adjusting entries are required for $($a$)$ expired insurance $$1,800,($b$)$ services performed $$1,100$ are billed and not yet collected, and $($c$)$ accrued salaries payable $$900.$

Enter the unadjusted balances and adjustments into a worksheet and complete the worksheet for all accounts.