Joumalize the entries for the following adjustments at January 31, the end of the accounting period: a. Amortization, $6,000. b. Prepaid insurance used, $400. c. Interest expense accrued, $650. d. Employee salaries owed for Monday through Thursday of a five-day workweek, the weekly payroll is $15,000 e. Unearned service revenue that becomes earned, $3,000. a. Record the amortization. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. On April 1, when we collected $56,000 rent in advance, we debited Cash and credited Unearned Rent Revenue The tenant was paying one year's rent in advance. At December 31, we must account for the amount of rent we have earned b. Interest revenue of $3,400 has been earned but not yet received on a $50,000 note receivable heid by the business c. Salary expense is \$7,700 per day-Monday through Friday-and the business pays employees each Friday This year December 31 falls on a Tuesday d. Equipment was purchased last year at a cost of $425,000. The equipment's useful life is five years It will have no value after five years. Record the year's amortization e. On May 1, when we paid \$7,800 for a one-year insurance policy, we debited Prepaid Insurance and credited Cash 1. The business owes interest expense of $8,400 that it will pay early in the noxt period g. The unadjusted balance of the Supplies account is $15,500. The total cost of supplies remaining on hand on December 31 is $9,000