An accountant made the following adjustments at December 31, the end of the accounting period: Prepaid insurance, beginning, $700. Payments for insurance during the period, $2,200. Prepaid insurance, ending. $1,400. Interest revenue accrued, $2,600. Unearned service revenue, beginning, $1,600. Unearned service revenue, ending, $600. Depreciation, $5,800. Employees' salaries owed for two days of a five-day work week, weekly payroll, $17,000 f. Income before income tax, $26,000. Income tax rate is 35%