The ledger of Claudell Company includes the following unadjusted normal balances: Prepaid Rent $1,000, Services Revenue $55,600 and Wages Expense $5,000. Adjusting entries are required for

(a) Prepaid rent expense used, $200;

(b) Accrued services revenue $900; and

(c) Accrued wages expense $700.

Enter these unadjusted balances and the necessary adjustments on a work sheet and complete the work sheet for these accounts.

Also include the following accounts: Accounts Receivable, Wages Payable, and Rent Expense.