at the end of the month. On 5. Exercises (Total 3 items, with (1) 12 points. (2) 4 points, and totaling 30 points). (1) Security Service Company adjusts its accounts at the end of the November 30, adjusting entries are prepared to record: (12 points) a. Depreciation expense for November b. Interest expense that has accrued during November c. Revenue earned during November that has not yet been billed to customers . d. Salaries, payable to company employees, that have accrued since the last pada last payday in November . e. The portion of the company's prepaid insurance that has expired during November Farning a portion of the amount collected in advance from a customer. Harbor Restaurant Indicate the effect of each of these adjusting entries on the major elements of the companys income statement and balance sheet--that is, on revenue, expenses, net income, assets. liabilities, and owners' equity. Organize your answer in tabular form, using the column headings shown and the symbols I for increase, D for decrease, and NE for no effect. Income statement Balance sheet Adjusting entries Revenue - Expense - Net Income Assets Liabilities + Owners' Equity (2) Melcher, Inc., originally sold 100,000 shares of its $10 par value common stock at $25 per share. Several years later the company repurchased 10,000 of these shares at $57 per share. Melcher currently holds those shares in treasury. Required: Prepare the company's stockholders' equity section of the balance sheet to reflect this information. (totaling 4 points)