2. Sweeney and Allen, a large marketing firm, adjusts its accounts at the end of each month. The following information is available for the year ending December 31, 2015. Make the necessary adjustment entries. a) A bank loan had been obtained on December 1. Accrued interest on the loan at December 31 amounts to $2000. No interest expense has been recorded. (25 points) Date Debit Credit Db Cr b) Depreciation of the firm's office equipment buiding is based on an estimated life of 20 years. The building was purchased on Januar, 2012 for $600,000. Date Debit Credit Cr Db c) Sweeney and Allen provided marketing services to customer but have not received any money yet. Accrued, but unbilled, revenue during December amounts to $60,000. Date Debit Credit Db Cr WA d) On March 1, the firm paid $3600 to reew a 12-month insurance policy. The entire amount was corded as Prepaid Insurance. Date Debit Credit Db Cr + + e) The firm received $12,000 from King Biscuit Company in advance of developeing a six-month marketing campaign. The entire amount was initially recorded as Unearned Revenue. At December 31, $7000 had actually been earned by the firm Date Debit Credit Db Cr f) The company's policy to pay its employees every Friday. Since December 31 fell on a Tuesday, there was an accrued liability for slaries amounting to $2000. Date Debit Credit Cr Db