An accountant made the following adjustments at December 31 , the end of the accounting period: (Click the icon to view the adjustments.) Read the requirements. Requirement 1. Journalize the adjusting entries. (Record debits first, then credits. Exclude explanations from any journal entries.) a. Prepaid insurance, beginning, $700. Payments for insurance during the period, $2,200. Prepaid insurance, ending, $800. More info a. Prepaid insurance, beginning, $700. Payments for insurance during the period, $2,200. Prepaid insurance, ending, $800. b. Interest revenue accrued, $2,300. c. Unearned service revenue, beginning, $1,500. Unearned service revenue, ending, $400. d. Depreciation on building, $5,700. e. Employees' salaries owed for two days of a five-day work week; weekly payroll, $18,000. f. Income before income tax, $25,000. Income tax rate is 35%