Journalize the entries for the following adjustments at January 31, the end of the accounting period: a. Amortization, $5,000. b. Prepaid insurance used, $500. c. Interest expense accrued, $850. d. Employee salaries owed for Monday through Thursday of a five-day workweek; the weekly payroll is $12,000. e. Unearned service revenue that becomes earned, $3,200.