Journalize the entries for the following adjustments at January 31, the end of the accounting period:
a. Amortization, $5,000.
b. Prepaid insurance used, $500.
c. Interest expense accrued, $400.
d. Employee salaries owed for Monday through Thursday of a five-day workweek; the weekly payroll is $16,000.
e. Unearned service revenue that becomes earned, $2,000.