3B-15 3B-3. (Similar to problem 3B-1) Journalize the entries for the following adjustments as of October 3 1 . a. Interest revenue accrued is $8,400 b. Prepaid insurance is reduced by $900. c. Depreciation expense is $700. d. Supplies were purchased earlier for $4,900. $700 of these supplies remained on October 31. $2,900 of unearned revenue (the customer made a prepayment of $7,600 on the total job) is now earned. e. f. $3,800 of employee salaries are owed on October 31 but not yet paid. g Taxes owed at the end of the year but not yet paid were $3,900. h Office rent in the amount of $45,000 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.)