Journalize the entries for the following adjustments at December 31, the end of the accounting period.

a. Prepaid insurance expired, \(\$ 600\).

b. Interest revenue accrued, \(\$ 4,100\).

c. Unearned service revenue earned, \(\$ 800\).

d. Depreciation, \(\$ 6,200\).

e. Employee salaries owed for two days of a five-day workweek; weekly payroll, \(\$ 9,000\).