a.	Prepaid insurance, beginning, $ 600$600. Payments for insurance during the period, $ 2 comma 700$2,700. Prepaid insurance, ending, $ 300$300.
b.	Interest revenue accrued, $ 2 comma 400$2,400.
c.	Unearned service revenue, beginning, $ 1 comma 700$1,700. Unearned service revenue, ending, $ 400$400.
d.	Depreciation, $ 5 comma 700$5,700.
e.	Employees' salaries owed for twotwo days of a five-day work week; weekly payroll, $ 15 comma 000$15,000.
f.	Income before income tax, $ 22 comma 000$22,000. Income tax rate is 3535 %.

1. Journalize the adjusting entries. (Record debits first, then credits. Exclude explanations from any journal entries.)

a. Prepaid insurance, beginning,

$ 600$600.

Payments for insurance during the period,

$ 2 comma 700$2,700.

Prepaid insurance, ending,

$ 300$300.

Journal Entry
	Accounts	Debit	Credit
a.