An accountant made the following adjustments at December 31, the end of the account- ing period. a. . Prepaid insurance expired, $600. b; Interest revenue accrued, $4,100. c. Unearned service revenue earned, $800. d. Depreciation, $6,200 e. Employees' salaries owed for two days of a five-day workweek; weekly payroll, $9,000. f. Income tax expense accrued, $2.200. Required alize the adjusting entries. 2. Suppose the adjustments were not made. Compute the overall overstatement or under- statement of net income as a result of the omission of these adjustments Explain why the cash basis of accounting avoids the need to make these adjusting entries 3