An accountant made the following adjustments at December 31, the end of the accounting period: A (Click on the icon to view the adjustments.) Requirements 1. Journalize the adjusting entries. 2. If the accountant was biased to report a better operating performance for the period than actually occurred, which of the preceding adjustments would he have not made and why? Would it have been ethical for him to do this? .... Requirement 1. Journalize the adjusting entries. (Record debits first, then credits. Enter explanations on the last line of the journal.) a. Prepaid insurance, beginning, $750. Payments for insurance during the period, $2,400. Prepaid insurance, ending, $790. Journalize the adjusting entry for insurance expense. Journal Entry Accounts Debit Credit a. Adjustments a. Prepaid insurance, beginning, $750. Payments for insurance during the period, $2,400. Prepaid insurance, ending, $790. b. Interest revenue accrued, $1,000. C. Unearned service revenue, beginning, 5550. Unearned service revenue, ending. $300 d. Depreciation, 55,900 e. Employees' salaries owed for three days of a five-day work week; weekly payroll, $9,500 f. Income before income tax, $26,000. Income tax rate is 25%