E3-30B. Common adjusting journal entries (Learning Objective 2) 10-15 min. Journalize the adjusting entries at May 31, the end of the accounting period. Omit explanations. a. Employee salaries owed for Monday through Thursday of a five-day work week equals $7,500. b. Unearned service revenue now earned, $1,250. c. Depreciation, $1,900. d. Prepaid rent expired, $550. e. Interest revenue accrued, $980. 15 min