Journalize the entry for the following adjustments at January 31 at the end of the accounting period.

1. Amortization, $5000 of building

2. Prepaid insurance used, $500

3. Interest expense occured, $400

4. Employees salaries owed for Monday through Thursday of a five-day workweek; the weekly payroll is $16000

5. Unearned service revenue that becomes earned, $2000.