complete the table below:

SFP = statement of financial position

SCI = statemennt of comprehensive income

BEFORE the adjustment balance: An adjusting journal entry was required: AFTER the adjustment balance: $ SFP: $ SFP: Insurance payable $ 800 Journal entry: Dr Insurance expense Cr Insurance payable $ 150 150 SCI: SCI: Insurance expense 6 700 $ $ SFP: $ SFP: Interest receivable Journal entry: Dr Interest receivable Cr Interest income $ 239 239 SCI: SCI: Interest income 1 710 Journal entry: $ $ SFP: Interest payable $ 800 SFP: Interest payable $ 710 SCI: Interest expense SCI: Interest expense 3 400 3 310 SFP: $ $ Journal entry: Dr Sales - credit Cr Accounts receivable $ 3 400 SFP: Accounts receivable $ 78 000 3 400 SCI: SCI: Sales - credit 915 008