i Requirements 1. Journalize the adjusting entries. 2. Suppose the adjustments were not made. Calculate the overall overstatement or understatement of net income resulting from the omission of these adjustments. Print Done An accountant made the following adjustments at December 31, the end of the accounting period: (Click the icon to view the adjustments.) Read the requirements Requirement 1. Journalize the adjusting entries (Record debits first, then credits. Exclude explanations from any Journal entries.) a. Prepaid insurance, beginning. $600. Payments for insurance during the period, $2,700. Prepaid Insurance, ending, 5400 Journal Entry Accounts Debit Credit a. us i More Info 50 ts a. Prepaid insurance, beginning, $600. Payments for insurance during the period, $2,700. Prepaid insurance, ending, $400. b. Interest revenue accrued, $2,100. c. Unearned service revenue, beginning, $1,800. Unearned service revenue, ending, $500. d. Depreciation on building, $5,300. e. Employees' salaries owed for two days of a five-day work week; weekly payroll, $14,000. f. Income before income tax, $24,000. Income tax rate is 35%. Print Done Journal Entry Accounts Debit Cre a. Accumulated Depreciation Depreciation Expense Income Tax Expense Income Tax Payable Insurance Expense Interest Receivable Interest Revenue Prepaid Insurance Salary Expense Salary Payable We Choose Service Revenue Unearned Service Revenue ut fields and then click