Before year-end adjustments are made, the December 31, 2016 trial balance of Bader's Adventures contains revenue of $14,000 and expenses of $7,800. Adjustments are necessary for the following items: 1. Depreciation for the year is $3,000. 2. Revenue earned but not yet billed is $4,600. 3. Accrued interest expense is $1,400. 4. Supplies used, $200. 5. Revenue collected in advance that is now earned is $7,000. 6. Portion of prepaid insurance expired during the year is $1,200. Requirements: a) Record the above adjusting entries in 2016 Journal. b) Open One T-account and post to Service Revenue account ONLY, then compute its adjusted balance as on December 31,2016. c) Calculate the correct Net Income (Net Loss) for Bader's Adventures for the year ende Dec.31, 2016 (After adjustments)