ered Write the journal entries for the following transactions: Week 6 Leaming Materials Online 1) The prepaid insurance account had a beginning balance of $6,000 and was debited for $3,200 of premiurns paid during the year. Assuming the amount of unexpired insurance related to future periods is $3,050. 2) The balance in the unearned fees account, before adjustment at the end of the year, is $40,900. The amount of unearned fees at the end of the year is $21.300.The difference between these two amounts is the fee earned. 3) KPR Co. pays weekly salaries of $15,500 on Friday for a five-day week ending on that day. The year-end falls on Thursday. 4) The estimated amount of depreciation on equipment for the current year is $3,750. A B I TY A A I