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 Journal Entry Accounts Debit Credit 3.300 Insurance Expense Prepaid Insurance b. Interest revenue accrued, $2,400 3,300 Journal Entry Accounts Debit Credit by Interest Receivable 2,400 Interest Revenue 2,400 c. Unearned service revenue, beginning, $1,800. Uneamed service revenue, ending, $300 Journal Entry Accounts Debit Credit More info. a. Prepaid insurance, beginning, $700. Payments for insurance during the period, $3,000. Prepaid insurance, ending, $400. b. Interest revenue accrued. $2,400. c. Uneamed service revenue, beginning. $1,800. Unearned service revenue. ending, $300 d. Depreciation on building, $5,800 e. Employees' salaries owed for two days of a five-day work week; weekly payroll, $10,000 f. Income before income tax, $25,000. Income tax rate is 35% Print Done