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a . Prepaid insurance, beginning, $ 5 0 0 . Payments for insurance during the period, $ 2 , 0 0 0 . Prepaid insurance,

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a. Prepaid insurance, beginning, $500. Payments for insurance during the period, $2,000. Prepaid insurance, ending, $400.
b. Interest revenue accrued, $2,500.
c. Unearned service revenue, beginning, $1,700. Unearned service revenue, ending, $300.
d. Depreciation on building, $5,600.
e. Employees' salaries owed for two days of a five-day work week; weekly payroll, $19,000.
f. Income before income tax, $21,000. Income tax rate is 35%.
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