2. At October 31, the company made several adjusting entries. Prepare entries for the adjustments below and post them to the t-accounts, creating new accounts as necessary. The company paid the entire premium on a 1-year insurance policy on June 1, 2015, with the insurance used up evenly throughout the life of the policy. This is the only insurance policy in force on September 30, 2015. a. DR 100 CR 100 b. Employees earned salaries of $3,200 during the last two days of October but were not paid. These are the only unpaid salaries at the end of October. DR Salaries expense 3,200 CR c. The note payable is a 90-day, 6 percent note issued on September 30, 2015. The principal plus all associated interest will be repaid at the due date. DR 50 CR 50