Selected worksheet data for Nicholson Company are presented below.

Account Titles

Trial Balance

Adjusted trial Balance

Accounts Receivable

?

34000

Prepaid Insurance

26000

20000

Supplies

?

Accumulated Depreciation

12000

?

Salaries Payable

?

5000

Service Revenue

88000

97000

Insurance Expense

?

Depreciation Expense

10000

Supplies Expense

5000

Salaries Expense

?

49000

Instructions

(a) Fill in the missing amounts.

(b) Prepare the adjusting entries that were made.