An accountant made the following adjustments at December 31, the end of the accounting period Joumalize the adjusting entries. (Record debits first, then credits. Enter explanations on the last line of the journal.) A. Prepaid insurance, beginning, $730. Payments for insurance during the period, $2,000. Prepaid insurance, ending, $830. B. Interest revenue accrued, $800. C. Unearned service revenue, beginning, $950. Unearned service revenue, ending, $500. D. Depreciation, $5,600. E. Employees' salaries owed for three days of a five-day work week: weekly payroll, $10,000. F. Income before income tax, $20,000. Income tax rate is 25%