Cactus Company's annual accounting year ends on June 30. Assume it is June 30, and all of the entries except the following adjusting journal entries have been made: a. The company earned service revenue of $3,800 on a special job that was completed June 29. Collection will be made during July no entry has been r b. On March 31, Cactus paid a six-month premium for property insurance in the amount of $5,000 for coverage starting on that date. Cash was credited and Prepaid Insurance was debited for this amount. c. At June 30, wages of $2,700 were earned by employees but not yet paid. The employees will be paid on the next payroll date, which is July 15. d. On June 1, Cactus collected two months' revenue of $630. At that date. Cactus debited Cash and credited Deferred Revenue for $630. One-half of it has now been erned but not yet recorded e. Depreciation of $3,300 must be recognized on equipment purchased on July 1 of the previous year. f Cash of $6.36 0 was collected on May 1 for services to be rendered evenly over the next year beginning on May 1. Deferred was credited when the cash was received. Two months of this performance obligation have now been fulfilled but not yet d. g. The owes interest of $780 on a bank loan taken out on February 1. The interest will be paid when the loan is repaid next year on January 31 The income after all adjustments except income taxes was $38,000. The company's federal income tax rte 20%. the a any revenue and expense effects. (Enter any decreases to Assets, Liabilities, or Stockholders' Equity with a minus sign.) equation effects (amount a tion) of each adjusting journal entry. Provide an appropriate account name of 10