An accountant made the following adjustments at December 31, the end of the accounting period: Requirement 1. Journalize the adjusting entries. (Record debits first, then credits. Enter explanations on the last line of the journal.) a. Prepaid insurance, beginning, $670. Payments for insurance during the period, $2,100. Prepaid insurance, ending, $820. Journalize the adjusting entry for insurance expense. a. Journal Entry Accounts Debit Credit b. Interest revenue accrued, $1,100. Journalize the adjusting entry for the interest revenue accrued. Journal Entry b. Accounts Debit Credit