The ledger of Ingram Company includes the following unadjusted balances: Prepaid Insurance \(\$ 4,200\), Fees Earned \(\$ 58,000\), and Salaries Expense \(\$ 24,000\). Adjusting entries are required for

(a) expired insurance \(\$ 1,600\),

(b) accrued fees earned \(\$ 900\), and

(c) accrued salaries payable \(\$ 800\). Enter the unadjusted balances and adjustments into a work sheet and complete the work sheet for all accounts. Note: You will need to add the following accounts: Accounts Receivable, Salaries Payable, and Insurance Expense.