During your audit of Penbrook, Co.s December 31, 2021 financial statements, your audit team identified the following findings. Indicate whether each finding would require an adjusting journal entry by Penbrook. Assume the amounts involved are material to the financial statements. If an entry is required, please indicate the adjusting entry the auditors should recommend. a. The returned bank confirmation indicated that the annual interest on Penbrooks line of credit was unpaid at the end of the year. The company has correctly accrued interest of $10,000 each month through the end of November. b. Employee overtime pay for hours worked before year-end has not been recorded. $150,000 of December overtime was included as part of the January 6, 2022 payroll. c. During the last week of December, Penbrook collected $240,000 for services to be provided in January 2022. These receipts were recorded as revenue at the time of collection. d. In late December 2021, a former client sued Penbrook for breach of contract. Penbrooks legal counsels opinion, as expressed in the attorneys letter received by the auditors on February 23, 2022, is that it is reasonably possible, but not probable, that the company will incur a material loss of $500,000.