1. Before month-end adjustments are made, the February 28 trial balance of Cole's Enterprise contains revenue of $11,000 and expenses of $8,900. Adjustments are necessary for the following items: 0 Depreciation for February is $1,200. Revenue earned but not yet billed is $2,800. 0 Accrued interest expense is $900. O Revenue collected in advance that is now earned is $2,500. Portion of prepaid insurance expired during February is $500