Journalize the entries for the following adjustments at January 31 , the end of the accounting period: a. Amortization, $3,000 b. Prepaid insurance used, $800. c. Interest expense accrued, $750 d. Employee salares owed for Monday through Thursday of a five-day workweek, the weeky payroll is $15,000 e. Unearned service revenue that becomes eamed, $2,800. a. Record the amortization. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)