3B-3. (Similar to problem 3B-1) Journalize the entries for the following adjustments as of October 31. a. Interest revenue accrued is $6,800. b. Prepaid insurance is reduced by $700. c. Depreciation expense is $300. Supplies were purchased earlier for $1,900. $700 of these supplies remained on October 31. e. $2,200 of unearned revenue (the customer made a prepayment of $4,200 on the total job) is now earned. f. $4,600 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 $3.200. h Office rent in the amount of $30.000 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.)