4. You as an accountant made the following adjustments at December 31, the end of the accounting period: (20 marks) a) Prepaid insurance, beginning, $700. Payments for insurance during the period, $2,100. Prepaid insurance, ending, $800. b) Interest revenue accrued, $900. c) Unearned service revenue, beginning, $800. Unearned service revenue, ending, $300 d) Depreciation, $6,200. e. Employees' salaries owed for three days of a five-day work week; weekly payroll, $9,000. e) Income before income tax expense, $20,000. Income tax rate is 25%. Requirements: Journalize the adjusting entries