3B-15 3B-3. (Similar to problem 3B-1) Journalize the entries for the following adjustments as of October 31. a. Interest revenue accrued is $6,400. b. Prepaid insurance is reduced by S600. c. Depreciation expense is $800. d. Supplies were purchased earlier for $3,900. $900 of these supplies remained on October 31. e. $3,500 of unearned revenue (the customer made a prepayment of $6,300 on the total job) is now earned. f $3,800 of employee salaries are owed on October 31 but not yet paid. Taxes owed at the end of the year but not yet paid were $2,600. g h Office rent in the amount of $90,000 had been paid in advance for 5 years. The company has used this office for the entire year. (Assume that adjusting entries are made only once a year at the end of October.)